Job work issue, Goods and Services Tax - GST

[Pradip Shekhawat]

Sir i am job worker ,principal is sending goods of 100000 with cgst and sgst 0 0 vlaue in ewaybill. I completed the job given to me of rs 5000 i make tax inovice with 5000 +6 cgst and +6 sgst percent and i also make eway bill also same as tax invoice.party is saying me to make ewaybill of 105000 + 0 percent sgst and cgst .sir what should i do.and my ewaybill and tax invoice will not match during road transporation anything happen for this who will liable

Posts / Replies

[Ganeshan Kalyani]

Sir, 1,00,000 is the value of goods which was received by you under delivery challan. You will also send it back under delivery challan. You will have to mention the GST that is applicable on that goods in the challan and generate e-way bill.

And, 5000 is your job work charges for which e-way bill is not required. And this value is also not required to be included in the delivery challan.

[Pradip Shekhawat]

Sir party send me ewaybill of 100000 rs with gst rate 0 0 percent and party is asking me to issue ewaybill of material send to me for job work 105000.is it possible or not.my job work charges is only 5000 +12 percent gst.material is not mine so how can i issue 105000 ewaybill.maine kaam to sirf 5000 ka hi kia h sir

[KASTURI SETHI]

Full value is to be mentioned on delivery challan. See Explanation 2 to Rule 138(1) of CGST Rules. Value should be determined as per Section 15 of CGST Act.

Explanation 2 to Rule 138(1) of CGST Rules - For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of Section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

[Bhavika Chothani]

Since the goods were received on job work basis, you will have to make E-Way Bill of ₹ 100000 only. For the 5000 rupees which you are charging to your manufacturer as part of your job work. This value need not be included in the E-Way Bill. this could be a separate invoice which you send to your manufacturer directly