E way bill for job work |Interstate and Intrastate Concept

What is e way bill for job work?

Every taxable person who is registered under GST shall generate an e way bill for sending goods for job work.  Similarly, he must generate e way bill while receiving the goods back from the job worker’s premises irrespective of consignment value.

Thus, if the job worker does not generate e way bill for sending goods back to the principal then the transporter has to generate e way bill for such consignment.   This rule is applicable for supplies taking place within the state and inter-state supply.

Further, E waybill must be generated by the principal where the handicraft goods are transported from one State or Union territory to another State or Union territory.   This is applicable even a person is exempted from the requirement of obtaining registration under e waybill.

E way bill for interstate Movement

E-way bill for job work for interstate – Eway bill for Interstate movement of goods means, job worker or supplier of material shall generate e way bill when sending goods for job worker from one state to another state or union territory.  Thus, Generating an E waybill for job work for interstate movement of goods is a must.

E way bill for intrastate Movement

E-way bill for job work for intrastate – Intrastate means the movement of goods within the state.  Therefore, e way bill must be generated for intra-state movement.  However, there may be different rules for the individual state.   You must check with your state jurisdiction for e way bill requirement.

Limitations of E way bill for job Work

There is no e way bill job work limit for generating e way bill for sending goods for job work or to take them back.   It is mandatory to generate e way bill for the job-work process.

However, where the goods are transported for a distance of up to fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

Valuation for Eway bill

The consignment value of goods sending for job work shall be calculated as per valuation criteria specified in CGST section 15.   Thus, the value shall include the central tax, State or Union territory tax, integrated tax, and the cess charged, if any, in the document.  For eg. If the principal sending goods for job work on which he availed input tax credit then the value on delivery challan shall include all the taxes amount.  However, there is no need to show tax breakup on delivery challan if goods are sent for job work.

How to generate e way bill for job work?

You need to follow the below procedure of e waybill in case of job work activity undertaken.  Let us see how to generate e waybill for the job work process.

1.Visit https://ewaybillgst.gov.in/ website

2.Follow the e way bill registration process if already not registered by selecting the below options.

image for e way bill for job work step 1

3. After registration, login into e way bill system by entering the username, password, and captcha code.

image for eway bill job work step2

3. The Dashboard gets open.  Click on the e way bill menu on the left-hand side.

4. Click on “Generate New”.  You may also choose the bulk e way bill option to generate multiple e waybills at a time.

5. Click the type of Supply.  If you are sending goods for job work you have to select supply type as “outward”.  Click sub-type as “job Work”.

6. Enter all details shown on the screen and click on the “submit” button.

image for e way bill display screen

7. you see generated e waybill on the screen.

8. Click to “Print” the e waybill.

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