Regarding excise invoice

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 December 2011 We are dillin in roofing Sheets, we are having one K- Span machine for production on clients site and for that we send sheel coil as a raw material on site then we preparied roofing sheet.

after complition of project some coil is balance, that coil we get back after 10- 15 days of more, and mostly our clients are from diffrant states.

So my query is how should we prapered and raised Sales Invoice for fixed material i.e. roofing sheet and in which date we can raised Sales Invoice.

Reply awaited

Atul Antarkar

U S Sharma

U S Sharma (Expert)
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15 December 2011 this is not an excise case but of works contract,

you have to maintain sitewise stock ledger and shift the materials from site to principal place of business or intersites.

invoices should be issued at end of works contract or at intervals as agreed in contracts.

Querist : Anonymous

Querist : Anonymous (Querist)

26 December 2011 Yes but when i send material on site which documents should i prepared because on the way any excise or sales tax person can ask about this material.
Please elaborate

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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20 July 2025 Got it! Here’s what you should do when sending raw materials (steel coil) to the client’s site, especially since tax officials can ask for documents on the way:

Documents to Prepare When Sending Raw Material (Steel Coil) to Site:
Delivery Challan / Gate Pass:
Prepare a delivery challan or gate pass specifying:
Description of goods (steel coil)
Quantity and value (if needed)
Dispatch date
From your factory/warehouse to client’s site (mention address)
Note clearly it is “Material sent for job work/processing” or “Job work goods sent out”
Challan number and serial
Name and GSTIN (if applicable) of both parties
The challan must be signed by your authorized person and carried along with the goods during transit.
Job Work Documents (if applicable):
If you have a job work arrangement (client processing raw materials on your behalf), maintain a job work register showing details of materials sent and received back.
Stock Transfer Documents:
If client’s site is considered an extension of your business, you can treat this as an inter-site stock transfer and prepare a stock transfer note or challan without value for movement of goods.
Tax Invoice (if applicable):
Usually, you do not raise a tax invoice at the time of sending raw materials to the job worker or site if the ownership hasn’t transferred. The invoice is raised on completion of job/work contract (i.e., when roofing sheets are delivered).
Important Points:
Carry the delivery challan during transit to show tax officials if asked. This proves goods are moving for job work or stock transfer and not a sale.
On completion of the job (manufacturing roofing sheets), raise the sales invoice to the client based on contract terms.
Maintain detailed site-wise stock ledger for raw materials sent, consumed, and returned.
If goods move across states, ensure compliance with GST laws—the challan should have GSTIN details.

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