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GST ON JOB WORKS

09 June 2017

pls help out , I am manufacturer, I give some works to job workers , presently we are giving delivery challan for stock transfer. under gst shall issue tax invoice?? shall I need to pay tax on reverse charge basis if job worker is unregister??

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35 Replies

singanagesh (90 Points)
Replied 09 June 2017

u can transfer stock on delivery challans, if job worker is unregister than RCM applies

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Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 09 June 2017

u can delivery the goods through delivery challan , but if job worker is not register u have to show it as ur place of business to deliver the goods without payment of duty. after showing as ur business place, it will be no more unregistered

1 Like

Anandharaman L (13 Points)
Replied 10 June 2017

currently job work under service tax Exemption but in GST tax in applied RCM then its what is tax rate in GST or its in GST supply of Goods, or Supply of service?

Mahesh Reddy (111 Points)
Replied 10 June 2017

how much is % of gst for job workers?? and if we not add them as place of business then how u vl transfer goods whether by issuing tax invoice or through delivery challan ??

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 10 June 2017

18% is chargeable on job work. & u dnt show the place, then t/f the goods with GST charge & pay job work on RCm basis

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Mahesh Reddy (111 Points)
Replied 10 June 2017

@ preeti mam, so if that job worker is register person we need not pay gst even if I didn't add them as my place of business, we can transfer through delivery challan. if the job worker is not register person and not add them as place of business then we need to issue tax invoice for transfer as like other sale . when he returned the products then what is procudure, shall we need to pay gst on reverse charge for item value and aslo for job work charges??

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Mahesh Reddy (111 Points)
Replied 10 June 2017

preeti mam, so if that job worker is register person we need not pay gst even if I didn't add them as my place of business, we can transfer through delivery challan. if the job worker is not register person and not add them as place of business then we need to issue tax invoice for transfer as like other sale . when he returned the products then what is procudure, shall we need to pay gst on reverse charge for item value and aslo for job work charges??
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Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 10 June 2017

if not register then u will pay gst at delivery, again pay under rcm after invoice payment voucher & then take credit of same.

& yes right if register u can supply to job worker without gst payment

Mahesh Reddy (111 Points)
Replied 10 June 2017

tq preeti. I am glad to have such an amazing expert like u in the forum

1 Like

Anandharaman L (13 Points)
Replied 11 June 2017

die amortization was continued in GST?

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Anandharaman L (13 Points)
Replied 11 June 2017

Die Amortization for Job work?

Anandharaman L (13 Points)
Replied 11 June 2017

Mould, Tool, dies, fixture, jigs all manufactured by us and its sold to our buyers but movement its not happened, all the Tool sales after Die Amortization done , we are paying excise duty to department as per assessable value (not considered basic cost) now its same to be continued in GST laws?

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 11 June 2017

yes now also die jigs need not any movement. they can be directly sold after job work & gst would be payable as per contract of job work & registration