TaxTMI 
TaxTMI 
Direct Delivery from job worker - Valuation
X X X X Extracts X X X X
X X X X Extracts X X X X
....irect Delivery from job worker - Valuation<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 7-1-2021 Last Reply Date:- 11-1-2021 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>XYZ (Supplier as well as Job Worker), supplying the goods to PQR but physically goods will remain with XYZ being a job worker also. PQR will issue a job work challan to XYZ. After manufacturing the finish....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed goods, XYZ to issue a 'Service Invoice' to PQR for the job work charges where the value will be only of the job work charges and not the selling price of PQR to his customer. Goods will be directly supplied from XYZ' premises to the customer of PQR under a Tax Invoice of PQR and on the value at which PQR selling the goods to his customer. Goods will move from XYZ's premises under the cover of D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elivery Challan of XYZ and E - Way Bill and Tax Invoice of PQR. Is this correct? Reply By Rajagopalan Ranganathan: The Reply: Sir, According to first proviso to Section 143 (1) of CGST Act, the principal shall declare the premises of job worker as principal's additional palace of business. If the job worker is registered under Section 25 then the above condition is not applicable. The princ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ipal can remove the finished goods directly from the premises of job worker under this invoice and no challan need be issued by the job worker. e-way bill has to be issued as per the procedure prescribed. Reply By Ganeshan Kalyani: The Reply: In case goods moves from XYZ to PQR's customer, then tax invoice issued by PQR to its customer PQR and its supporting e-way bill of same value should a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccompany the vehicle. Reply By CA HemanthKumar: The Reply: Tax invoice issued by PQR along with e way bill raised on the basis of this tax invoice would suffice for movement of goods.<br> Discussion Forum - Knowledge Sharing ....