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

Whether return challan/e-way bill should state original goods value or combined value after job work (Section 143, Rule 138) A supplier sent goods to a job worker (goods valued at INR 2 lakhs + 12% GST) and after job work the job worker will return the goods to the principal; the job worker separately invoices job work charges (INR 65,000 + 18% GST). The forum asks whether the delivery challan and e-way bill for returning the goods should show the original goods value (2 lakhs + GST), the combined value including job work charges (2.65 lakhs + GST), or some other amount, and whether the description should be raw materials or assembled goods.