Job work e way bill amounts to be maentioned at various stages of goods movement.

[Rajat Bakliwal]

Suppose A is principal manufacturer who sends goods to B for job work.The value of goods as ascertained by A is ₹ 100000(which already incudes gst as he will come to cost of goods by including gst charges paid).Now A will send goods to be on a Delivery challan and a eway bill.Then gst to be taken on 1 lk in eway bill is to be zero as there is no supply and ownership of goods is not changing.???Now suppose when B does his job work cost comes to 90000.He will charge 90000 + (6% cgst, 6% sgst..as same state) in his invoice i.e 100800 will be his total invoice value.Now when B is returning goods to A again , then what must be the amt in eway bill?

Option 1: 100000(cost out goods by A)+ 90000=190000 and gst in eway bill to be zero??

Option 2: 100000 plus 90000 plus 10800 gst amt.

Or gst need not be included in eway bill here.

Does B needs to mention the reference of original delivery challan given by A anywhere in his eway bill while sending back goods.

Can a gst registered job worker go and work for a job consignment on principals place.i.e on.site of principal ( and take his own raw material also at principal's place ) and on completion of job ,issue a tax invoice of job work ti Principal?? Plz clearify all these points .I hope it will be helpful to many job workers.

Thanks in advance ..Rajat

AI Summary

Clarification on E-Way Bill Process for Job Work Under GST: Ownership, Delivery Challan, and Material Use Discussed A discussion on a forum centers around the movement of goods for job work under the Goods and Services Tax (GST) framework. The principal manufacturer (A) sends goods to a job worker (B) without transferring ownership, necessitating an e-way bill with zero GST. When B returns the goods after job work, questions arise about the amount to be declared in the e-way bill and whether GST should be included. It is clarified that the original delivery challan reference must be included, and the job worker cannot use substantial own materials on-site. The discussion also touches on whether job work can be classified as a work contract if substantial materials are used. Various interpretations and legal references are provided to address these issues, highlighting the complexities and ambiguities in the law.