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Value to be mentioned in Delivery challan, Goods and Services Tax - GST

Issue Id: - 116205
Dated: 15-4-2020
Value to be mentioned in Delivery challan

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I m job worker and as per principal manufacturer instructions, I have to sent material from my premises to final customer on basis of bill to ship to model.

Now, my question is which value to be mentioned in delivery challan and E way bill.

Option-1 Value of material sent by principal manufacturer plus job work charges.

Option-2 Sale value of goods directly received by principal manufacturer from final customer.

As principal manufacturer suggests instead of separately shown material plus job work charges, can you show combined price which I get from customer.

Whether this is correct as per GST provisions ?

Job worker has to prepare challan and E way bill.

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 16-4-2020
By:- Ganeshan Kalyani

Your principal manufacturer should have added your (job worker) premises in his GST registration certificate as an additional place of business. This will enable him to supply goods from a job worker' premises. Now, coming to your query, my view is that your manufacturer has to decide the price at which he wish to sell it to his customer. He said raise a Tax invoice on customer. Aa regard way bill he can generate it or you also can do it. In 'Bill From' his location will be filled and in 'Despatch from' your location to be mentiobed. And eway bill and invoice can be sent to your loacation so that the supply can take place.

2 Dated: 16-4-2020

Job-worker always works for and on behalf of the Principal (Owner). I agree with the reply of Sh.Ganeshan Kalyani Ji.

3 Dated: 17-4-2020

I endorse the views of Shri Ganeshan Kalyani.

4 Dated: 18-4-2020
By:- chetan jadhav

Dear Shri Kalyani Sir,

As per your view please confirm if my understading is correct -

eg :

Mr A - Principal - (transfer goods vide e way bill/ delivery challan to B @ ₹ 100 + GST)

Mr B - Job Worker ( job work charges 20)

Mr B is suppose to send goods directly to Mr C (customer of Mr A) -

Mr A is supposed to receive ₹ 150 + GST from Mr C

Solution -

Mr B will transfer the goods to Mr C on deliver challan @ 150 + GST

further E way bill be generated as under -

Bill From - Mr A (GST No and reg address of Mr A)

Dispatch From - Mr B (GST and Job workers register address)

Bill to/Dispatch to - Mr C ( GST no and Reg Address of Mr C)

Lets assume in above eg that, Mr A does not disclose the final Sale price, then can Mr B transfer the goods @ 100 (value from A) + 20 (job worker charges) + GST ????


5 Dated: 21-5-2020

In our view, finished goods will be supplied on the Tax Invoice on price or value as determined by the Principal Manufacturer while supplying of goods from the Jobworker's premises to the end user by giving the cross reference of all delivery challans in the Tax Invoice.


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