A manufacturer sending materials for job work via Delivery Challan and E Way Bill (valued around £10 lakhs) is questioning whether their job worker, who returns materials via Tax Invoice only (valued around £250) without an E Way Bill, is acting correctly. The advice given is that the job worker must issue a Delivery Challan plus an E Way Bill if the total value of the goods being returned exceeds the applicable threshold, including both material and job work costs.
13 May 2023
Dear Experts, we are manufacturer and get do the job work from Misc. vendors. We send material through Delivery Challan + E way bill (Value Around 10 Lacs). But our job worker return the material through their Tax Invoice only (Value around 25 thousand), and he doesn't issue E way bill and says he does the job work only with this practice with many companies.
Is this practice is correct, or he has to dispatch material with Delivery challan + E way bill by showing value (Material Value + Job work Value)???