You receive material from party A for Rs. 100 for job work on delivery note or challan:
E way bill is required from party A as per law with challan details.
(For interstate delivery on delivery note or challan eway bill has to be generated even if material is for Rs. 1, for intrastate or within the state exemption till Rs. 50000.)
You work on the material received for Rs. 1 and send back the material. Now the total cost of material is Rs. 101.
Now you’ll generate delivery note or challan for Rs. 101 with eway bill
&
Give a separate bill with SAC of Rs. 1 + GST. (no eway bill for this invoice as its for service and not material)
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