Dear all:
We have received goods worth around 7 lakhs from a customer for a job work, what do I mention in the e-way bill when I send it back to the customer after completion of the work. We are going to charge only 25 thousand for the job work. E-way bill portal doesn't accept just SAC. There has to be HSN of the goods to be sent back. If I include the value of the goods too, will it not be accounted in my sales? Please advise. Do let me know in case you need any further details regarding this question
In term of rule 45 & r/w rule 55 , the JW can sent back the goods to principal on Delivery Challan by generating Eway bill subject to provision of Section 138 of CGST Act .
Now in regard to above you have 2 ways to send back the goods to Principal.
1. By generating Eway on Delivery Challan (Attach copy of challan received from principal ) & not required to include value of JW thereon.
Issue the Tax Invoice for the JW to principal.
2. By generating Eway bill on delivery challan & can include the JW value to the cost of Goods.
Note : As per Rule 138 the Eway bill can be generated only on movement goods , hence need to add the JW value to Goods
Issue Tax Invoice for the JW to principal.
Note : The Tax Invoice for Job work can be send along with Goods return back to principal.
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