Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

Eway bill foe job work

gaurang (accountant) (63 Points)

17 February 2019

Dear Expert,
We supply material for job work,for which we generate eway bill within same city.
If material direct supply to job worker and in invoice raised on concept of Bill to Ship to,then eway bill required.?

Reply
Follow
Share

9 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 17 February 2019

Your query is not Clear ,...plz eloborate!!!

Upgrade to CAclubindia Pro. Subscribe Now!

Pankhuri Agrawal (Chartered Accountant) (412 Points)
Replied 17 February 2019

if consignment value is more that 50000 rs, then eway bill is required for intra state supply for job wor

gaurang (accountant) (63 Points)
Replied 17 February 2019

Thanks 4 reply...my q. is if we purchase material and direct ship to job worker.In this case is it necessary to generate eway bill?

Gopinadh Jinugu (27 Points)
Replied 17 February 2019

whether e way bill mandatory for intra state supplies also..

gaurang (accountant) (63 Points)
Replied 17 February 2019

yes for job work

Upgrade to CAclubindia Pro. Subscribe Now!

nayab (Sr.Officer Accounts ) (250 Points)
Replied 17 February 2019

only you request to seller ...pl deliver my material to my job worker..
seller .invoce is bill to your address and ship to job worker address
in the same e way bill also seller generated ..and delivery address is your job worker....

1 Like

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 17 February 2019

Dear Gaurang

Yes ... As per Rule 138 : it's mandatory to generate E-way bill when it is transported by motorised conveyance & the value of invoice is more than 50k

The supplier can generate E-way by selecting Model "Bill To" & "Ship To" (Refer Section 10 IGST)

Bill To : Principal Place
Ship To : Job worker Place

1 Like

gaurang (accountant) (63 Points)
Replied 17 February 2019

Dear Pankaj ji
Thanks...Still query is that as per eway bill notification,if material supply within corporation area there is no need to generate eway bill, whatever the value.as well as in case of bill to ship to concept ,supplier delivered material and according to notification supplier not generate eway bill due to supply within corporation area.So in that case receipent has to generate eway bill?

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 17 February 2019

Dear
As per Notification 12/2018 CT : E-way is not Mandatory in following cases:

The mode of transport is non-motor vehicle.
Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.

Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee

Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III
Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.

So only in above conditions the E-way is not mandatory , & I don't understand "within Corporation Area " as there is no such word in any Notification in this regard.

Yes if supplier is not generating E-way , ITs Recepient liability to generate the same .

** E-way is required when principal sending Goods to Jobworker WITHIN STATE if value of invoice is more then 50k and in case of INTERSTATE it mandatory even if value of invoice is less than 50 k (Irrespective of value)

2 Like