Ewaybill direct from Jobworker

Dear Ashish,

Yes, Mr. A can issue an E-Way Bill using the "Bill To – Ship To" model in this case, with the following structure:

✅ Scenario:

• Mr. A (Principal/Owner of goods)

• Party B (Job Worker)

• Party C (End customer/Receiver)

Goods are processed by Party B and are to be shipped directly to Party C, but the sale/invoice is raised by Mr. A to Party C.

✅ E-Way Bill Details (Bill To – Ship To):

✅ Key Points:

1. Mr. A is allowed to generate the E-Way Bill, even though goods are moving from Party B’s location.

2. Dispatch From field must clearly mention Jobworker’s address (Party B).

3. Ensure that the E-Way Bill and invoice are linked properly.

4. If value > ₹50,000, E-Way Bill is mandatory.

🔍 Legal Reference:

As per Rule 138 of CGST Rules and CBIC clarifications, "Bill To – Ship To" model is acceptable and commonly used in job work situations.