How to return job work good return

Eway Bill 3079 views 5 replies

Krishna seva das

TAX CONSULTANT

1070 Points Posted on 27 May 2023

a) What is the format of “Deilvery Challan” when the (i) job worker is returning the goods after job work to the principal. (ii) job worker is sending the goods after job work to another job worker. b) How to ascertain Taxable Value, Tax Rate & Tax Amount when the job worker is issuing a delivery challan? For ex. Taxable Value of goods is Rs.100000 and the value of Job is just Rs.10000 moreover say tax rate for the goods is 18% and for the job it is 5%. c) How to create an E-way bill for the above mentioned scenarios. Thanks in anticipation. and what want rate of tax for generating e way bill.

Replies (5)

Quick Summary

Discussion on job work return process under GST including delivery challan format, movement between principal and job workers, valuation of goods and job charges, tax treatment, and e-way bill generation. E-way bill is generated on delivery challan for movement of goods, not service HSN.

Akash

owner

65 Points Posted on 27 May 2023

Find the format to issue delivery challan

Akash

owner

65 Points Posted on 27 May 2023

U Can directly send your query also at aakash.aca @ gmail.com

Pankaj Rawat

GST Practitioner

55067 Points Posted on 27 May 2023

Kindly refer Circular No. 38/2018 dated March 26, 2018.

a) As prescribed in Rule 55
(i) The principal shall prepare Delivery Challan in triplicate, two copies of which may be sent to the job worker along with goods. The job worker should send one copy of the said challan along with the goods, while returning them to the principal.

(ii) From one job worker to another job worker: Goods may move under the cover of a challan issued either by the principal or the job worker. Alternatively, the challan issued by the principal may be endorsed by the job worker indicating the quantity and descripttion of goods being sent.

(b) on the basis of DC received from Supplier (Principal)
JW can Return goods to Principal on delivery challan & the DC must contain the Taxable Value 1 lac + GST & for Job work a separate Tax Invoice need to be raised. The Eway Ned to be generated on DC .

Krishna seva das

TAX CONSULTANT

1070 Points Posted on 28 May 2023

ONE MORE QUESTION

HOW EWAY GENERATED BY JOB WORKER ??

1) UNDER SUPPY HEAD OR JOB
2) HSN CODE OF SERVICE IS NOT ACCEPTED IF EWAY BILL IS GENERATE ONLY FOR JOB WORK

3) SOME PEOPLE MENTION PRODUCT HSN CODE+ JOB WORK HSN CODE WHICH IS CORRET WAY TO GENERATE EWAY BILL BY JOB WORKER WHILE RETURNING GOODS BACK TO PRINCIPLE