If yes what is the minimum value for which e-way is required ?
What value shall I enter in Taxable value Column since I am sending it for job work purpose only ?
5 Replies
Vinod Babu
(24191 Points)
Replied 28 October 2018
Issuing e-way bills in case of job work
If the principal is located in a different state, and he is sending the goods to job worker who is located in another state, the principal has to generate the e-way bill compulsorily.
Threshold limit of Rs. 50,000 doesn’t apply in this case, hence even if the value of goods sent to job worker is less than Rs. 50,000, the principal has to generate the e-way bill.
E-way bill for goods returned after job work
Once the job work has been completed on goods, the principal can either receive back the goods or can ask the job worker to supply the goods directly to the customers.
If the job worker is registered on e-way bill portal, he will generate the e-way bill for the movement of goods, and if he isn’t registered, the principal has to generate the e-way bill.
Document to be issued before sending goods for Job Work
If goods are sent for job work, there is no need to issue any tax invoice. Instead, a delivery challan can be issued for the goods by taking Taxable value.
If the principal is located in a different state, and he is sending the goods to job worker who is located in another state, the principal has to generate the e-way bill compulsorily.
Threshold limit of Rs. 50,000 doesn’t apply in this case, hence even if the value of goods sent to job worker is less than Rs. 50,000, the principal has to generate the e-way bill.
E-way bill for goods returned after job work
Once the job work has been completed on goods, the principal can either receive back the goods or can ask the job worker to supply the goods directly to the customers.
If the job worker is registered on e-way bill portal, he will generate the e-way bill for the movement of goods, and if he isn’t registered, the principal has to generate the e-way bill.
Document to be issued before sending goods for Job Work
If goods are sent for job work, there is no need to issue any tax invoice. Instead, a delivery challan can be issued for the goods by taking Taxable value.
shrenik NAHAR
(23 Points)
Replied 28 October 2018
If principal and job worker are in the same state is e-way compulsory?
After completion of work is the job worker required to generate e-way to send the goods back to the principal ? Is there any threshold limit for job work bill for generation of e-way.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 28 October 2018
When Principal & Job worker is in same state , the Eway is mandatory if the value of consignment is >50k, & Being tranported via Motorised Conveyance. (It applies also if job worker send back the goods to Principal)
Job Worker Raises only Service Bill & on services No Eway is required , but The job worker after performing Job Work on Goods can add his services amount to Goods & on challan has to generate Eway while returning to Principal. (As per Circular 38/12/2018)
Job Worker Raises only Service Bill & on services No Eway is required , but The job worker after performing Job Work on Goods can add his services amount to Goods & on challan has to generate Eway while returning to Principal. (As per Circular 38/12/2018)
MY Indians Tv
(292 Points)
Replied 29 October 2018
yes compulsory even if the value is less than 50,000
Krishna seva das
(TAX CONSULTANT)
(1070 Points)
Replied 28 May 2023
VALUE OF GOODS 100000+5% [ HSN CODE 60063100]
JOB CHARGES 10000+5% [ HSN CODE 998821 ]
IN EWAY BILL UNDER SUPPY HEAD
HSN CODE OF GOODS
HSN CODE OF JOB WORK
GOOD SEND FOR JOB WORK AT 12% [HSN CODE 5402] BUT AFTER JOB WORK CONVERTED TO 5% [ HSN CODE 60063100]
HOW WILL JOB WORK SHOW IT IN EWAY BILL
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