Value to be mentioned in Delivery challan

[KARAN VERMA]

Sir

I m job worker and as per principal manufacturer instructions, I have to sent material from my premises to final customer on basis of bill to ship to model.

Now, my question is which value to be mentioned in delivery challan and E way bill.

Option-1 Value of material sent by principal manufacturer plus job work charges.

Option-2 Sale value of goods directly received by principal manufacturer from final customer.

As principal manufacturer suggests instead of separately shown material plus job work charges, can you show combined price which I get from customer.

Whether this is correct as per GST provisions ?

Job worker has to prepare challan and E way bill.

AI Summary

Value in delivery challan: use the sale price determined by the principal, reflecting material plus job charges.
When goods move from a job worker to the end customer under bill to/ship to, the delivery challan and e way bill should reflect the sale price determined by the principal manufacturer (which may include material value plus job work charges). The principal must decide the supply price, issue the tax invoice referencing delivery challans, and record the job worker's premises as an additional place of business; e way bill fields should list the principal as "bill from" and the job worker as "dispatch from."