21 September 2021
Respected Experts, we have sent some Raw material, value of Approx. 1.20 Lacs to a job worker through delivery challan & E-way Bill for further processing. He processed the goods as per our requirement, but his accountant has sent the goods from Delhi to Haryana only on their Tax Invoice basis i.e. R. 22,000/- We have demanded e waybill. But he denied it by saying he is working with this practice for several parties.
Sir, what will be the exact practice & procedure for the above transaction?
21 September 2021
Wherever the movement of goods happen, even in the case of job work, where the job worker doesn't hold the possession of the goods of the principal, he has to generate e-way bill at the time of movement of goods, after job work, to the principal. The value of delivery challan shall be the total value of the materials + value of job work service.
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