E way bill on jobwork

First of all ,in term of Section 143 of CGST Act Inputs (goods) send by principal to Job worker for job work is not an Supply in GST.

On co-Joint reading of section 143(1)(a) with rule 45 & clarification issued vide circular 38/12/2018 , The Job worker should send one copy of challan received by him from the principal while returning the goods to principal after carrying out the job work but as Assume that when principal is sending Raw material to you might be delivered by issuing various challan , so in this case the Principal challan cannot be used to send finished material (Shirt ) by Job worker , but an fresh challan is issue for the same to send back to principal.

Now let's come to section of Value need to be mentioned on challan by Job worker , but before it ,we shall refer the 3rd proviso of Rule 138 , when the Principal & Non-work are in two different states then Eway is mandatory irrespective of value of consignment.
And as per Rule 138(1) Eway need to generate when value exceeds 50k & being transported via Motorised conveyance .

Now if read the provision prescribed for generating Eway , even though the goods send by jobworker to principal is not supply but an cost of material computed as per the material reced from principal.

Let's understand it by example :
Principal Send material on challan :
Cloth : Rs. 200/-
Button & Stitch material : Rs. 50/-
Total 250/-
** add jobwork cost 50/-

Now in above the Goods either can send to principal by quoting value Rs.250/- or can be added job work cost to it.

***it's Job Worker Instead of Non Worker

***it's Job Worker Instead of Non Worker

Thank you sir , But her vigilance officers demanding us to pay penalty on MRP basis which will be rs 2 lakhs +, but we no we're related to MRP, because who placed the job work to us he him self got orders on FOB basis from his buyers and he related on MRP, we here third party, please advise us on which cost we need to pay penalty
example
buyers cost MRP will be rs 1500/-
FOB cost for our principal employeer will be rs 400/-
and our job work cost will be rs 100/-
and we bil to our principal employeer
please help Sir

Can you clarify , why the officer is imposing penalty ??? What is the offence????

Officer and JC both are arguing we need to pay tax + penalty on MRP, because we have not declared MRP value In E way bill, according to them on MRP value we need to raise the e way bill
actual MRP is Rs 1699/- Per garment and our principal employeer fob rate 405/- per garment and our job work cost is Rs 100/-.
and they are saying that I will pass the order then you can file the appeal

Kindly Ask that officer can he give any reference of Section or rule that Eway/Challan needs to issue on MRP ,when it' is not even treated as Supply .

Ask him whether we have evaded any tax when challan is not issue on MRP.
kindly show him the inward challan you got from principal & ask him to refer Circular 38/12/2018.
You must definitely go for appeal of he imposes any penalties