E waybill for Jobworker

[SIDDHARTH KOTHARI]

Which value should be mentioned in the Eway bill generated by the Jobworker when the goods are directly sent to the buyer of the principal?

Which value should be mentioned in the Eway bill generated by the Jobworkerwhen the goods processed are sent to the principal?

Who should generate the Ewaybill if the Jobwoker is registered and the goods are directly send to the buyer of the principal with what value?

[KASTURI SETHI]

Pl. read Para No.9 of Board's circular No.38/12/18-GST dated 26.3.18. Also read the following decisions of AAR:

(i) 2019 (23) GSTL 481 AAR = 2019 (4) TMI 73 - AUTHORITY FOR ADVANCE RULINGS, KERALA Kerala Applicant : ESTERA Poymers

(ii) 2018 (18) GSTL 817 AAR = 2018 (11) TMI 59 - AUTHORITY FOR ADVANCE RULINGS, KERALA - Kerala -Party :Prodar Air Products (India) Pvt. Ltd.

(iii)2018 (14) GSTL 147 = 2018 (6) TMI 518 - AUTHORITY FOR ADVANCE RULINGS, GUJARAT AAR GUJ. Inox Air Products P. Ltd.

These will you sufficient help to arrive at decision.

[Ganeshan Kalyani]

The value at which the principal is supplying that goods to his customer will be amount with which eway bill shall be generated. I hope that job worker's premises is registered by the principal as his additional place of business.

[Ganeshan Kalyani]

Reproducing the relevant extract from the circular cited by Sri Kasturi Sir for easy reference of the readers.

(i) Where goods are sent by principal to only one job worker: The principal shall prepare in triplicate, the challan in terms of rules 45 and 55 of the CGST Rules, for sending the goods to a job worker. Two copies of the challan may be sent to the job worker along with the goods. The job worker should send one copy of the said challan along with the goods, while returning them to the principal. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act, 2017.

(ii) Where goods are sent from one job worker to another job worker: In such cases, the goods may move under the cover of a challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods to another job worker, indicating therein the quantity and description of goods being sent. The same process may be repeated for subsequent movement of the goods to other job workers.

(iii) Where the goods are returned to the principal by the job worker: The job worker should send one copy of the challan received by him from the principal while returning the goods to the principal after carrying out the job work.

[subramanian vijayakumar]

The explanation by Kalyani sir is good enough to clear off the doubts

[SANJEEV JADHAV]

Dear Experts, If Job Worker is registered with GST, is it required to add additional place of Business in registration of Principal ?

AI Summary

Eway bill value must reflect the principal's supply value when job worked goods are sent directly to the buyer. When goods under job work are sent directly to the principal's buyer, the e way bill must state the value at which the principal supplies those goods to the buyer, and the e way bill generation responsibility corresponds to that supply value. Movements must be supported by challans prepared under rules 45 and 55, goods between job workers may move under challans issued or endorsed by principal or job worker, and FORM GST ITC 04 is the intimation mechanism under section 143 for job work movements.