Material sent directly at Job Worker Premise while Purchase

[NISHANT SHAH]

Dear Experts,

One of my client purchased material (Input/RM) from its supplier and delivered this material directly at job workers premises.

Can he do so in like this. In Tax Invoice, he added Bill to in his name and ship to in name of job worker? Is this possible from GST perspective? What compliances need to follow if he can do so??

AI Summary

Direct supply to job worker: requires delivery challan and quarterly ITC reporting under GST compliance obligations.
Inputs may be sent directly to a job worker with the purchaser as 'bill to' and the job worker as 'ship to'. The principal must issue a delivery challan in the prescribed format and disclose the movement in the quarterly ITC reporting for GST compliance, maintaining requisite records to track input utilization.