Q-1) Value to be mentioned in eway bill in following scenarios : a- Goods sent by owner to jobworker - Value of goods Rs 1 lakh b-Goods sent by jobworker to second jobworker - Charges to be taken from owner Rs 20000 c-Goods returned by jobworker to 1st jobworker - charges Rs 15000 to be taken from 1st jobworker d- Goods sent by 1st jobworker to owner Q-2) How to reflect above transactions in ITC-04 of Owner ; Jobworker 1 & Jobworker 2 ?/

Reply— 1) The principal has to report actual quantity and value of goods while sending to job worker as well as at time of receiving back from the job work. Please refer Circular No.38/12/2018 dated 26.03.2018.

2) As per Rule 45(3) of CGST Rules, 2017, the details of challans in respect of goods dispatched to a job worker or received from a job worker during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.

Details of inputs/capital goods sent for job-work is to be declare in Table 4 of ITC-04, and details of inputs/capital goods received back from job worker or sent out from business place of job-work is to be declared in Table 5 of ITC-04. After job work process inputs will become finished goods so taxpayer is required to mention the taxable value accordingly while receiving back goods from job worker.