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

Delivery challan valuation: record the goods' value for return after job work; job-work charges invoiced separately.
Delivery challan and e-way bill should show the value of the goods returned to the principal, not the separate job-work charges, with job-work fees invoiced separately; if goods have lost their original identity use the assembled goods' description and value, and where market value is unavailable the principal's declared value (or principal's value plus job-worker charges per one view) may be used; Rule 55 mandates a delivery challan for non-supply and a circular permits endorsing the principal's challan when returning the entire lot.