E-way bill is required if goods value exceeds 50,000 even within same PIN code, depending on movement responsibility (supplier/receiver). If job worker does not issue e-way bill, LR (lorry receipt) and delivery documents serve as proof of goods movement.
10 December 2020
Rule 138(1) states that "Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—". So the person liable for transporting of goods is the one liable to generate the ewaybill (depends-terms -ex-works or FOR). If the job workers has not generated the ewaybill , the LR is the document for movement and receipt of goods.