AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
E waybill for Jobworker
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.... waybill for Jobworker<br> Query (Issue) Started By: - SIDDHARTH KOTHARI Dated:- 3-10-2019 Last Reply Date:- 16-11-2019 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Which value should be mentioned in the Eway bill generated by the Jobworker when the goods are directly sent to the buyer of the principal? Which value should be mentioned in the Eway bill generated by the Jobworkerwhen the....
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.... goods processed are sent to the principal? Who should generate the Ewaybill if the Jobwoker is registered and the goods are directly send to the buyer of the principal with what value? Reply By KASTURI SETHI: The Reply: Pl. read Para No.9 of Board's circular No.38/12/18-GST dated 26.3.18. Also read the following decisions of AAR: (i) 2019 (23) GSTL 481 AAR = 2019 (4) TMI 73 - AUTHORITY F....
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....OR ADVANCE RULINGS, KERALA Kerala Applicant : ESTERA Poymers (ii) 2018 (18) GSTL 817 AAR = 2018 (11) TMI 59 - AUTHORITY FOR ADVANCE RULINGS, KERALA - Kerala -Party :Prodar Air Products (India) Pvt. Ltd. (iii) 2018 (14) GSTL 147 = 2018 (6) TMI 518 - AUTHORITY FOR ADVANCE RULINGS, GUJARAT AAR GUJ. Inox Air Products P. Ltd. These will you sufficient help to arrive at decision. Reply By Ganeshan K....
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....alyani: The Reply: The value at which the principal is supplying that goods to his customer will be amount with which eway bill shall be generated. I hope that job worker's premises is registered by the principal as his additional place of business. Reply By Ganeshan Kalyani: The Reply: Reproducing the relevant extract from the circular cited by Sri Kasturi Sir for easy reference of the re....
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....aders. (i) Where goods are sent by principal to only one job worker: The principal shall prepare in triplicate, the challan in terms of rules 45 and 55 of the CGST Rules, for sending the goods to a job worker. Two copies of the challan may be sent to the job worker along with the goods. The job worker should send one copy of the said challan along with the goods, while returning them to the princ....
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....ipal. The FORM GST ITC-04 will serve as the intimation as envisaged under section 143 of the CGST Act, 2017. (ii) Where goods are sent from one job worker to another job worker: In such cases, the goods may move under the cover of a challan issued either by the principal or the job worker. In the alternative, the challan issued by the principal may be endorsed by the job worker sending the goods ....
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....to another job worker, indicating therein the quantity and description of goods being sent. The same process may be repeated for subsequent movement of the goods to other job workers. (iii) Where the goods are returned to the principal by the job worker: The job worker should send one copy of the challan received by him from the principal while returning the goods to the principal after carrying ....
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....out the job work. Reply By subramanian vijayakumar: The Reply: The explanation by Kalyani sir is good enough to clear off the doubts Reply By SANJEEV JADHAV: The Reply: Dear Experts, If Job Worker is registered with GST, is it required to add additional place of Business in registration of Principal ?<br> Discussion Forum - Knowledge Sharing ....