Tax amount need to be mentioned in way bill

Yes ...................

Whether it would not be conflicts with act

The goods return by Job worker to Principal under the cover of Delivery Challan as prescribed in in rule 55 , the Delivery Challan contains the GST tax Amount (Required to be fill) , So while generating the E-way on challan , you are require to mention the GST tax amount therein.

In rule 55 provides.....
tax rate and tax amount – central tax, State tax, integrated tax, Union
territory tax or cess, where the transportation is for supply to the
consignee;.
That mean there CGST and SGST amount if supply made goods to consignee not job worker that mean there is no question of levy tax amount in delivery challan as well as eway bill. As in eway bill need to mentiondd what is mentioned in tax invoice or delivery challan. Do you agree with it?

Dear
Rule 55 prescribed the format of Delivery Challan & delivery challan do contain the GST Tax Rate & Tax Amount & Rule 45 prescribe the Goods send by principal to Job worker or vice versa , on Delivery Challan , hence whomsoever issuing or sending the goods on delivery challan is required to Fill all the field provided therein , so have to mention the same while generating the E-way

Kindly refer Sub rule (1)(b) of Rule 55 : Transportation of goods for Job work & Sub rule (3) of rule 55 : Where goods .being transported on DC the same shall be declared as specified in rule 138 (E-way rule)

Even rule 138 provide to mention tax amount in case of delivery challan in case of consignee only. It everywhere state to mentioned tax amount in case of consignee only.

Kindly refer the Notification 12/2018 CT the 3rd proviso inserted in Rule 138 of CGST Act : the Goods send by Principal to Job worker E-way bill is to be generated. & the document specified in rule 55 .

Is that mean we have to mention tax amount in delivery challan as well?

DEAR NILKESH

 

YES , YOU MUST MENTION THE GST AMOUNT IN DC