https://www.taxtmi.com/forum/issue?id=120374 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. en-us Thu, 21 Aug 2025 12:47:21 +0530 Fri, 22 Aug 2025 12:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120374 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. Discussion-Forum GST Thu, 21 Aug 2025 12:47:21 +0530 https://www.taxtmi.com/forum/issue?id=120374