intra ewb within 10 km for job work

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what is the rules regarding job work in intra state? will limit of 50000 apply in case of infra state job work supply .?
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For generation of E-Way bill, limit of Rs 50000 is applicable in case of intra-state delivery for job work.

However certain states like Gujrat have made E Way bill mandatory irrespective of the value of the consignment in case of job work. So you need to confirm first, if any such notification has been issued in your state.

Also, there is no such minimum distance criteria for generation of E-way bill. However, no E-Way bill is required if the distance between the location of the consignor and the location of the transporter is not more than 10 kms. 

 

1. The Principal sending Goods for Job Work may issue a Delivery Challan in Triplicate : Original for the Job Worker; Duplicate for Transporter & Triplicate to Retain with him as office copy.

2. The Principal to generate E- Waybill before commencement of such movement. E-Waybill is mandatory irrespective of the value of the consignment in case Inter-State Transaction.



Rule 138 of CGST Rules : (Notification No. 34/2017—Central tax dated 15.09.2017)

Where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.


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