Value in delivery challan for job work

[DS Pal]

Dear Experts,

One of our customer send goods to us for job work amounting to INR 2 Lakhs plus 12% GST. After job work, we are now sending goods to the Principal/Customer. Our job work charges is INR 65K plus 18% GST for which we have to raise separate tax invoice.

Our query is:-

What value of goods to be placed in delivery challan and e-way bill thereafter while returning goods to the principal?

Whether its 2 Lakhs plus GST or 2.65 Lakhs plus GST (i.e. including job work charges) or any other amount?

Pls advise the correct treatment along with any reference of law.

Thank You

AI Summary

GST: Use principal's original goods value on delivery challan/e-way bill; invoice job-work charges separately under applicable rules Principal-sent goods for job work should be described as assembled/finished goods if the raw material lost identity; delivery challan and e-way bill for return generally should record the original value of the goods as declared by the principal (INR 200,000 in the example), not the job-work fee. Job-work charges (INR 65,000 plus GST) must be invoiced separately and are not ordinarily added to the goods' value on the challan/e-way bill. Some responses note alternate approaches if market value is used and refer to applicable GST rules and a relevant circular permitting endorsement of the principal's challan.