Delivery challan jobwork

For job work under GST, especially when dealing with an unregistered customer, and you're using your own vehicle to transport goods to and from your premises, it's important to comply with GST rules regarding documentation.

✅ Scenario:

You are a paint coater (job worker) receiving material from an unregistered customer, and using your own transport.

📌 Documents Required:

🔁 1. When Collecting Material from the Customer (Inbound to Your Job Work Unit):

Since the customer is unregistered, you (job worker) will be responsible for generating the documents.

• Delivery Challan (DC) – As per Rule 55 of CGST Rules, 2017.

  • Must be generated by you, not the customer.

  • Should mention:

    • Descripttion of goods

    • Quantity

    • Taxable value (even though it’s job work, show for record)

    • GST rate (if applicable)

    • Job work purpose

    • Name, address of unregistered customer

    • Your GSTIN and address

    • “Goods sent for job work” clearly mentioned

• E-Way Bill – Mandatory if the value of goods exceeds ₹50,000.

  • Generated by you as the transporter and consignee (since customer is unregistered).

  • Document type: Delivery Challan

  • Transaction type: Job work

  • Supply type: Outward → Job Work (Others)

🔁 2. When Returning the Processed Material to the Customer:

• Delivery Challan (again generated by you)

  • Indicating “Goods returned after job work”

  • Same details as above, and include reference to the original DC.

  • Also include:

    • Job work charges (optional, if billing separately)

    • Processing details

• E-Way Bill

  • Again, if value > ₹50,000

  • You (as supplier/transporter) generate it

  • Delivery challan as supporting document

🔍 Important Notes:

• Maintain records of both incoming and outgoing challans with serial numbers.

• Keep a copy of acknowledgment from the customer upon return of goods.

• If goods are not returned or used within 1 year (input) or 3 years (capital goods), it may be deemed as supply by you and tax liability will arise.

📋 Summary Table: