09 July 2024
Certainly! Here's a basic format for a job work challan that you can use for maintaining records at the time of raw material inward and finished goods (FG) outward:
### Job Work Challan Format
**For Raw Material Inward (to Job Worker):**
``` Job Work Challan No: ________________ Date: ________________
From: [Your Company Name and Address] GSTIN: ________________ State: ________________
To: [Job Worker's Name and Address] GSTIN: ________________ State: ________________
Details of Goods Sent: --------------------------------------------------------------------- | Sr. No. | Description of Goods | Quantity | Unit | Value (Rs.) | --------------------------------------------------------------------- | 1. | Raw Material (e.g., | | | | | | Fibre/Cotton/Consumables| | | | ---------------------------------------------------------------------
Instructions: - This challan is issued for sending the above-mentioned goods for job work as per GST provisions. - Please process the goods as instructed and return the processed goods as per the agreed terms.
Authorized Signatory: [Signature] [Name and Designation] ```
**For Finished Goods Outward (from Job Worker):**
``` Job Work Challan No: ________________ Date: ________________
From: [Job Worker's Name and Address] GSTIN: ________________ State: ________________
To: [Your Company Name and Address] GSTIN: ________________ State: ________________
Details of Goods Returned: --------------------------------------------------------------------- | Sr. No. | Description of Goods | Quantity | Unit | Value (Rs.) | --------------------------------------------------------------------- | 1. | Finished Goods (e.g., | | | | | | Yarn/Fabric) | | | | ---------------------------------------------------------------------
Instructions: - This challan is issued for returning the above-mentioned processed goods after job work as per GST provisions. - Please ensure compliance with GST and other relevant regulations.
Authorized Signatory: [Signature] [Name and Designation] ```
### Additional Records to Maintain
As per GST law, both the Principal (your company) and the Job Worker need to maintain certain records:
1. **Principal (Your Company)**: - Maintain records of all goods sent for job work, including details of each challan issued to the job worker. - Keep track of the quantity and value of raw materials sent for job work and the corresponding goods received back. - Maintain copies of job work challans, invoices, and other related documents.
2. **Job Worker**: - Keep records of goods received for job work, including details of each challan received from the Principal. - Maintain records of the processing or job work done on the goods, including any raw materials or consumables used during the process. - Keep copies of job work challans issued when returning the processed goods to the Principal. - Ensure compliance with GST provisions regarding invoicing, documentation, and returns.
These records are crucial for compliance with GST regulations and for reconciliation during GST audits or assessments.
Please note, the format provided is a basic template. You may need to customize it based on specific requirements of your business and as per GST guidelines applicable to your jurisdiction. It's advisable to consult with a tax professional or legal advisor to ensure compliance with all relevant laws and regulations.
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