I am an auto-parts manufacturer having two units—one in State A and another in State B, each registered under separate GSTINs.
Intermediate goods are sent from State A to State B for job work / further processing, and after processing, the goods are returned to State A.
- While sending goods from State A to State B, they are moved under a delivery challan along with an e-way bill.
- At the time of returning the processed goods from State B to State A, is it mandatory to issue a "tax invoice" for services (job work charges) from the State B unit to the State A unit, along with a delivery challan and e-way bill?
What is the correct and best-practice procedure under the GST Act for such inter-unit job work transactions?
CAclubindia
