What Document will be issued by Consignee (Job worker) at the time of returnong goods to consigner(Principal)-detail

[Narendra Soni]

Dear Experts,

Delivery challan is issued by consigner (Principal) is prescribed in GST act/rules, but what document will be issued by consignee (Job worker) at the time of returning the processed material to Principal. As there is no such type of detail is provided in delivery challan as was mentioned in existing excise law.

URGENT response is requested.

[vk agarwal]

if jobworker is registered, he can issue a delivery challan

if not, he can endorse the challan issued by the principle manufacturer

AI Summary

Delivery challan: returning job-worked goods requires the job worker to issue or endorse the principal's challan.
Where a job worker returns processed goods to the principal, the operative document is the delivery challan: a registered job worker may issue a delivery challan on return, while an unregistered job worker may endorse the delivery challan issued earlier by the principal.