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GST E-way Bill for Job Work & Needed Documents to Send Goods

GST E-way Bill for Job Work & Needed Documents to Send Goods

What is the term E-way Bill for Job Work?

The outsourcing of a portion of the manufacturing process to a third-party vendor/contractor is called job work. Hence the manufactured goods are transported from the premises of the principal (the entity that allocates the task to the third party) to that of the job worker (the entity opting for the task and is liable to complete the job. Sometimes, these consignments need to cross state borders to attain the final destination. In these cases, the generation of the e-way bill is needed.

Below are the four conditions beneath which either of the related parties might need to generate the GST e-way bill for the job work.

They are mentioned as:

  • The principal issues the goods to the job worker
  • The job worker ships the goods to the principal after finishing the work
  • The job worker sends the inputs back to the principal after job completion
  • Finished goods are directly given to the end customer after the finish of the job

Let’s see these cases and find who is needed to generate the e-way bill in each of those cases.

Goods Sent to a Job Worker by Principal

When the goods have been sent by the outsourcer to the job worker located in a distinct state, the former would compulsorily have to generate the e-way bill towards the job work according to the standard procedure. Even when the value of the goods is beneath Rs 50,000 the outsourcer would require to generate the e-way bill for the job work.

Inputs Obtained by the Principal After the Finish of the Job Work

As the job worker finishes the task, the outsources are directed to call back for the goods to their premises. Or they could ask the job worker to provide them directly to the end customers. When the job worker has an e-way bill portal id, they would require to generate the e-way bill to get them to the marketplace. If this position is not like that then the outsourcer will require to generate the eway bill for job work.

Finished Goods Supplied Directly to the Customer From the Job Worker

From the premises of the job worker, when the finished goods are supplied to the end-user, it is essential that:

  • The job worker should be enrolled beneath section 25 of the GST Act,
  • The outsourcer should mention that the place of the job worker is his other place of business.

When the job workers enrolled themselves on the e-way bill portal then they should generate the e-way bill for the job work themselves. When not the outsourcer should generate the e-way bill for the job work.

Supplier Sending Goods to the Job Worker

In this case, the supplier of the principal would need to generate the e-way bill for the job work.

What is the Method to Generate the E-way Bill for the Job Work?

One needs to follow the below-mentioned steps:

  • Log on to the Eway bill portal with your enrolled user name and password.
  • Tap on Generate new E-way bill
  • Set the type of transaction as Job work

Post to that you would be required to furnish your GST number, product description, delivery challan number, along with the additional related details about your identity or the product to generate a job work e-way bill.

Required Documents Before Sending Particular Goods for Job Work

The mentioned documents are required to be filed prior to sending the goods for the job work:

  • Date and delivery number of the challan
  • GSTIN, address, and name of the consignor and the consignee. GST Identification Number (GSTIN) is required to be furnished when any or both parties are enrolled.
  • Harmonised System of Nomenclature (HSN) code of the goods
  • Quantity of the supplied goods
  • Taxable value of such goods
  • Applicable GST rate and the payable GST amount
  • Place of supply
  • Signature of the issuer

Documents to be Carried While Goods’ Transporting

The mentioned below are the documents that should be on the transporter during transporting the goods for the job work:

  • Job work eway bill copy
  • Delivery challan
  • The copy of the invoice for the case of the goods which are being sent through the vendor of the principal to the job worker.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
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2 thoughts on "GST E-way Bill for Job Work & Needed Documents to Send Goods"

  1. pls clarify the following

    When a manufcturer send goods for Jobwork whether he shound mention the GST rate and pplicable GST amount in the e way Bill. or should he mention the tax rate as Not applicable

  2. We had sent component for job work along with eway bill and bills of supply for purpose high speed balancing, declaring amount 85,00,000 and in return job worker made tax invoice of amount job work cost Rs. 7,50,000 along with e way bill and declaration not for sale only job work. Vehicle was seized on border claiming that eway bill amount not matching and work order not attached with documents. Is this correct.

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