This discussion clarifies whether a GST e-way bill is required when material is sent for job work to an inter-state person, and then sold to the same person without the material moving. The consensus is that an e-way bill is only mandatory for the physical movement of goods. Since the material remains with the job worker and is sold to them, no e-way bill is necessary in this scenario.
We have given material jobwork to A Person (Inter State), after finishing jobwork we have paid services charges. Now the same material with A Person only we have raised tax invoice in the A Person name , GST Waybill is mandatory or not in this, goods with A Only.
22 June 2022
E-way bill is necessary only for the movement of goods. Since there is no movement of goods as the goods are already with the person who is the recipient/purchaser, no e-way bill is needed.