https://www.taxtmi.com/forum/issue?id=116532 For job work movements the delivery challan must state the declared value; on return the job worker should reference the original challan and add job-work charges to the principal's declared value as the consignment value for transport purposes. GST amounts are excluded from consignment valuation. Inter state movements to or from job workers require an e-way bill irrespective of value. Circulars require return challan copies and fresh challans for piecemeal returns; principals must report job-work movements in ITC-04. en-us Sun, 12 Jul 2020 11:50:22 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116532 For job work movements the delivery challan must state the declared value; on return the job worker should reference the original challan and add job-work charges to the principal's declared value as the consignment value for transport purposes. GST amounts are excluded from consignment valuation. Inter state movements to or from job workers require an e-way bill irrespective of value. Circulars require return challan copies and fresh challans for piecemeal returns; principals must report job-work movements in ITC-04. Discussion-Forum GST Sun, 12 Jul 2020 11:50:22 +0530 https://www.taxtmi.com/forum/issue?id=116532