Challan used for job work

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Pankaj Chaugule (Querist)
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08 May 2017 Under excise regime challan used under rule 4 (5) (a) for sending goods for job work outside the premises. What would be similar challan under GST regime used?

Sharwan Baluni

Sharwan Baluni (Expert)
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08 May 2017 Rule 8(3) of Tax Invoice, Debit Note and Credit Note Rules require to declare goods in FORM [WAYBILL]. Form is not issued so wait for the issue of form but you should also note the following provisions before sending goods to job work.

Section 143 deals with the Job Work and it says
143. (1) A registered person (hereafter in this section referred to as the “principal”) may under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker.

Condition is prescribed under Rule 8 of Tax Invoice, Debit Note and Credit Note Rules

Rule 8 of Tax Invoice, Debit Note and Credit Note Rules says that

Rule 8(1) For the purpose of transportation of goods for job work the consigner may issue a delivery challan, serially numbered, in lieu of invoice at the time of removal of goods for transportation, containing following details:
(i) date and number of the delivery challan,
(ii) name, address and GSTIN of the consigner, if registered,
(iii) name, address and GSTIN or UIN of the consignee, if registered,
(iv) HSN code and description of goods,
(v) quantity (provisional, where the exact quantity being supplied is not known),
(vi) taxable value,
(vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee,
(viii) place of supply, in case of inter-State movement, and
(ix) signature.

Rule 8(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner:–
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.

Rule 8(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL].
So Form number is not mentioned yet. Wait for time when form will be issue.