Goods sent for Job work. In such case whether to mention GST amount in Delivery challan and e way bill raised for said transaction. If yes, can there be a mismatch of tax amount between GSTR1 and e way bills raised for a particular period

Reply-If goods are sent for Job work, there is no need to issue any tax invoice. Instead, a delivery challan can be issued for the goods. (Refer Rule 55 of CGST Rules).

Delivery challan will contain the following details—

(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.

Using the "Import EWB Data" button in the Form GSTR-1 page, taxpayer can import, following details of e-Way Bill related to outward supplies:

• B2B (Business-to-Business) invoices related to taxable outward supply transactions between registered taxable entities/persons

• B2CL (Business-to-Consumer) invoices related to taxable outward inter-State supply transactions between a Registered Supplier (seller) and an Unregistered Recipient (buyer), where the invoice value is more than Rs 2.5 lakh

• Invoice-wise HSN records (Note: These records will be available for viewing and download. You can click the "IMPORT EWB DATA" button to download them and then use the offline utility tool for preparing Form GSTR1

Details of delivery challan will not there for filing GSTR-1, so there will be no mismatch.