TaxTMI 
TaxTMI 
TaxTMI 
Value in delivery challan for job work
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....alue in delivery challan for job work<br> Query (Issue) Started By: - DS Pal Dated:- 21-8-2025 Last Reply Date:- 22-8-2025 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>Dear Experts, One of our customer send goods to us for job work amounting to INR 2 Lakhs plus 12% GST. After job work, we are now sending goods to the Principal/Customer. Our job work charges is INR 65K plus 18% GST for ....
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....which we have to raise separate tax invoice. Our query is:- What value of goods to be placed in delivery challan and e-way bill thereafter while returning goods to the principal? Whether its 2 Lakhs plus GST or 2.65 Lakhs plus GST (i.e. including job work charges) or any other amount? Pls advise the correct treatment along with any reference of law. Thank You Reply By DS Pal: The Reply: In ....
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....case of job worker assembled the raw material sent by Principal, and while making delivery challan to return the goods to the principal, what goods to be mentioned...its raw material or Assembled Goods? Reply By Sadanand Bulbule: The Reply: When returning goods to the principal after job work, you have to mention only the original value of goods (?2,00,000) in the delivery challan & e-way bill. ....
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....Your job work charges (?65,000 + GST @ 18%) should be invoiced separately. They are not to be added in the value of goods in the challan/e-way bill. Reply By Shilpi Jain: The Reply: As per rule 55 of the CGST rules, DC has to be issued in case of not goods supply. In the present case while JW sends goods, its not a supply of goods so DC to be issued. In DC, value of goods that are transported i....
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....s to be mentioned. In your case, mention the actual value of the goods, which you can consider as market value, if not available then value mentioned by principal + you JW charges. Also note that there is a circular on job work which mentions that, if you are sending the entire goods sent by principal in one DC as one lot, you can just endorse the principals DC and send along with another e-way b....
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....ill. - Circular No.38/12/2018 Reply By KASTURI SETHI: The Reply: Assembled goods. Raw material lost its identity in finished goods or semi-finished goods. Reply By KASTURI SETHI: The Reply: Job-charges should also include the cost of raw-material (owned by the job-worker), used by the job-worker for the purpose of payment of GST. Reply By Sadanand Bulbule: The Reply: Obviously S....
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