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    <title>E waybill for Jobworker</title>
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    <description>When goods under job work are sent directly to the principal&#039;s buyer, the e way bill must state the value at which the principal supplies those goods to the buyer, and the e way bill generation responsibility corresponds to that supply value. Movements must be supported by challans prepared under rules 45 and 55, goods between job workers may move under challans issued or endorsed by principal or job worker, and FORM GST ITC 04 is the intimation mechanism under section 143 for job work movements.</description>
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