Answer

1. F

   Facts

   For inter-State movement of goods to a job worker, an e-way bill is required even if the value is below Rs 50,000. The principal or a registered job worker generates it on a delivery challan.

2. P

   Provisions and law

   • Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
   • Rule 55, CGST Rules 2017Delivery challan is used for movement of goods without a sale, such as job work or goods on approval
   • Sec 143, CGST Act 2017Principal may send inputs and capital goods to a job worker without paying tax, subject to conditions
3. A

   Analysis

   Example: a Delhi garment maker sends fabric worth Rs 30,000 to a job worker in Noida in Uttar Pradesh. Because it is inter-State job work, the e-way bill is needed despite the low value. Use a delivery challan, not a tax invoice. Report job work movements in ITC-04 as applicable.

4. C

   Conclusion

   1. 1Prepare a delivery challan with job work details
   2. 2Generate an e-way bill for inter-State job work regardless of value
   3. 3Track returns from the job worker
   4. 4Report in ITC-04 as required

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.