E-way bill for service done on goods

In term of rule 45 & r/w rule 55 , the JW can sent back the goods to principal on Delivery Challan by generating Eway bill subject to provision of Section 138 of CGST Act .

Now in regard to above you have 2 ways to send back the goods to Principal.

1. By generating Eway on Delivery Challan (Attach copy of challan received from principal ) & not required to include value of JW thereon.
Issue the Tax Invoice for the JW to principal.

2. By generating Eway bill on delivery challan & can include the JW value to the cost of Goods.
Note : As per Rule 138 the Eway bill can be generated only on movement goods , hence need to add the JW value to Goods

Issue Tax Invoice for the JW to principal.


Note : The Tax Invoice for Job work can be send along with Goods return back to principal.

Issue a delivery challan. Add value of job to the goods received. It will not be considered as supply for you.

In this case a challan will be created for shipment of goods. E-Way Bill will be prepared on the basis of the challan. You can mention the value of goods and its HSN in challan. With respect to the 25 thousand rupees that you want to charge for your services, you will create an invoice and send it to the customer. E-Way bill will not be required for this invoice. You can mention the SAC in this invoice
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