E WAY BILL URGENT QUERY

Hey Ajnas! Here are the answers to your urgent queries on E-Way Bill for job work goods received back:

1. Value of goods in E-Way Bill (on return from job worker):
   The value should be the same as when goods were initially sent to the job worker. You don’t add anything extra like job work charges here because this is a return of goods, not a sale.

2. Can the job worker generate E-Way Bill?
   Yes, the job worker can generate the E-Way Bill when moving goods either back to the principal or for any other movement, if required.

3. What to enter in GSTIN column if job worker is unregistered?
   If the job worker is unregistered, then in the GSTIN field of the e-way bill generated by the supplier, leave the GSTIN of the job worker blank or enter the supplier’s GSTIN as the consignor/consignee, since the job worker has no GSTIN.

4. Is job work charge included in E-Way Bill value for goods received back?
   No, job work charges are not considered in the value of goods when generating the e-way bill for goods returned from job work. Only the value of goods itself is considered.

5. Is tax amount required in delivery challan for job work?
   For job work, tax is not applicable on the goods sent for job work or on their return, so tax amount in delivery challan is zero or not mentioned.