GST Way bill required or not (Job work given material Sale to Same Person)

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This query is : Resolved

Quick Summary

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.

ARCHANA

ARCHANA (Querist)

22 June 2022 Sir/mam,

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.

Please clarify my doubt.

Thanking you,

Udaya Chandran

Udaya Chandran (Expert)

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.

Message likes : 1 times

ARCHANA

ARCHANA (Querist)

22 June 2022 Thank you sir quick reply

Message likes : 1 times

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 Right on the e-way bill; also report these inputs in ITC-04 as supplied from the job worker's premises so the challan is closed, and charge IGST, since you are in another State and the buyer takes delivery in his State (POS u/s 10(1)(c) IGST Act).

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