Dear Sir, Kindly advice, Can we send goods for Job Work to unregistered job workers in other states (i.e. from Rajasthan to other states)? If yes, how will the E-Way bill be generated?

Reply- 1) As per rule 55 of CGST Rules,for the purpose of transportation of goods for job work the consigner may issue a delivery Challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-

(i) date and number of the delivery Challan;

(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;

(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;

(iv) Harmonised System of Nomenclature code and description of goods;

(v) quantity (provisional, where the exact quantity being supplied is not known);

(vi) taxable value;

(vii) 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;

(viii) place of supply, in case of inter-State movement; and

(ix) signature.

Where goods are being transported on a delivery Challan in lieu of invoice, the same shall be declared as specified in rule 138.

2) Rate of tax applicable on goods is  to be declared in E-way bill

3) The job workerl has to report actual quantity and value of goods (taxable value will be the value of goods after job worker charges.) in delivery Challan (Rule 55 of CGST Rules) while sending goods Back to Principal. 

Rate of tax applicable on finished goods need to be declared.