what to maintain in job work

It is the responsibility of the Principal to keep proper accounts of the inputs and capital goods sent for job work.

No need keep record for any goods reced or deliver on challan. Only maintain your account & record as per section 35 CGST Act

For example, under GST, a Taxpayer has to maintain the following a/cs (apart from accounts like purchase, sales, stock) –

Input CGST a/c

Output CGST a/c

Input SGST a/c

Output SGST a/c

Input IGST a/c

Output IGST a/c

Stock Register

Electronic Cash Ledger (to be maintained on Government GST portal to pay GST)