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

E-way bill valuation: include principal's declared value plus job-work charges; GST tax amounts excluded from consignment value.
For job work movements the delivery challan must state the declared value; on return the job worker should reference the original challan and add job-work charges to the principal's declared value as the consignment value for transport purposes. GST amounts are excluded from consignment valuation. Inter state movements to or from job workers require an e-way bill irrespective of value. Circulars require return challan copies and fresh challans for piecemeal returns; principals must report job-work movements in ITC-04.