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Query regarding e-way bill in case of job work

Kartikey Jain (Intern) (2382 Points)

02 July 2018

Hello ,

We are in the business of printing and dyeing of fabric for various exporters. I have certain doubts regarding E-Way bill generation when goods are sent back to principal after job work -

a) What should be the sub-type - Supply/ for jobwork/ others ?

b) What should be entered in the taxable value column - The value of the fabric with fabric's HSN code only or jobwork service charges with its SAC should also be entered?

c) On value of fabric, should no tax be calculated in the E-Way bill as we are not selling the fabric and only returning it back.

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2 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 02 July 2018

You can generate E-way :

1. Fabric value + Job work under HSN code of fabric (generated on delivery challan)
OR
2. Only on Fabric value (generated on Delivery challan)

Above any of one can be adopt to generate Eway

Raise your tax invoice for Job Work send it with person in-charge of coneyance

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Siddharth Goel (Chartered Accountant) (3031 Points)
Replied 04 July 2018

Hi,

a) You need to select transaction type as job work and document type as delivery challan.

b) Provide value of goods, Descripttion of product, HSN code. Job work service charges are not to be included and hence no need to mention the SAC.

c) A person sending goods on job-work basis has to file Return ITC-04 on quarterly basis. Here delivery challan wise details of goods sent on Job worker and received back needs to be given. Therefore, there is no need to mention GST rate and amount in the challan as sending goods for job work is not considered as supply.