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How to prepare invoice & E-waybill ?

s.murali (commercial manager) (186 Points)

10 June 2018

one principal jobworker GST registered in another state.That party doing in job work in another state.the jobworker state not registered in GST. Raw material Purchase in job worker place for job work. Actual my problem. 01.How to prepare the invoice with IGST or CGST & SGST. 02.Pricipal job worker GST registered required in another state or not. 03.Pricipal jobwoker after job work finished goods sending to direct to customer , At that time principal jobworker prepare tax invoice ,how to prepare the E- Waybill. 04.Jobworker after jobwork, finished goods send to pricipal jobworker place only.At that time given the Delivery challan & E -waybill . Pl.give your suggestions.

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6 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 10 June 2018

Dear , S.Murali can U plz explain the principal & job worker R in same state,.. & who is billing to whom

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MURALI NADIMINTI (502 Points)
Replied 10 June 2018

regarding e way bill for sending of goods to job work.

principal supplier sending goods to inter states job worke, EWB has to generate with delivery challan irrespective of value even less than RS 50000, value of goods calculated as per valuation rules.

if goods are sending to job worker with in State, e way bill needs to be generated of value more than RS.50000/- with delivery challan.

if good sent back to principal supplier, e way bill has to generate for value which is mentioned earlier only in case inter state irrespective of value, even though job worker raise invoice for job charge. e way bill must be generated delivery challan value which was mentioned earlier.

if sent back to principal intra state, the same delivery challan value is to be taken which was mentioned in DC earlier. here applicable more than RS. 50000 only.

this is generally view.

if sending goods to customer place directly from job work premises, Job work should be generate EWB with receiving invoice from principal supplier.

this is generally comment, you can apply for ur questions regarding e way bill.

s.murali (commercial manager) (186 Points)
Replied 10 June 2018

Sir, principal job worker in Bhubaneswar,jobworker in Andhra. Andhra person raise the bill to principal job worker. The principal job worker doing the job work in Andhra.That party not registered in GST in Andhrapradesh.

MURALI NADIMINTI (502 Points)
Replied 10 June 2018

E way bill should be generated by registered job worker,

can u pls explain....

s.murali (commercial manager) (186 Points)
Replied 10 June 2018

sir, Actual my question , principal job work in Bhubaneswar.Heis doing jobwork in Andhra.Rawmaterial purchase in Andhra pradesh. That material unloaded in Andhrapradesh.Raw material invoice charged with IGST or CGST & SGST ?. Principal jobworker not registered GST in ANDHRAPRADESH

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MURALI NADIMINTI (502 Points)
Replied 10 June 2018

If invoice raised in the name of principal job worker (BBS), should be raise iGst invoice (If Paid/FOR basis) because it is treated as inter state purchase. if principal job worker (URD), input can't taken

If invoice is ex works basis, then can be raise Cgst n sgst.

tell me invoice is ex works or FOR?

because two opinion are having and debtable issue.