Find
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.
GST
E-way bill for job work movement
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 138, CGST Rules 2017; Rule 55, CGST Rules 2017; Sec 143, CGST Act 2017
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.
Close
- Prepare a delivery challan with job work details
- Generate an e-way bill for inter-State job work regardless of value
- Track returns from the job worker
- Report in ITC-04 as required
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.