eWay Bill on Job Work – All Confusion Cleared!

We are receiving queries regarding e-way bill generation in case of job work transactions. The clarification on job work transaction is as under.

Eway Bill Applicability on Job Work

For inter-state movement of goods, e-way bill is mandatory since 01.04.2018.
For intra-state movement of goods within state, e-way bill has been implemented w.e.f. 01.06.2018.

#1 When Goods Send by Registered Principal to Job Worker

The registered Principal/Owner will issues delivery challan (for job work) and mention value of goods send for job work. There is no need to mention GST rate and amount in the challan as sending goods for job work is not considered as supply.

Intra State Movement of Job Work: If the value of goods send for job work within state/intra-state exceeds Rs. 50,000/-, then the principal will issue e-way bill based on delivery challan.
He will issue e-way bill by selecting as follow:

Eway Bill Column Fill
Transaction TypeOutword
Sub TypeJob Work
Document TypeDelivery Challan
GST RateZero
GST AmountZero
As o GST is involved in the transaction.

Inter-State Movement of Goods: However, in case of inter-state job work, e-way bill is required to be issued for each transaction i.e. even in cases where value of goods is up to Rs. 50,000/-.

Eway Bill Column Fill
Transaction TypeOutword
Sub TypeJob Work
Document TypeDelivery Challan
GST RateZero
GST AmountZero
As o GST is involved in the transaction.

#2 When Job Worker Will Return The Goods After Job Work

When the job worker will return the goods after job work, it is advised that job worker will issue his delivery challan by giving reference of delivery challan of principal. In the delivery challan issued by the job worker, he will mention value of goods as value declared by principal plus job charges.

For example, if the value of goods send by principal is Rs. 1,00,000/- and job charges are Rs. 10,000/-, the job worker will mention value as Rs. 1,10,000/- by showing bifurcation in his delivery challan.

The job-worker will issue e-way bill based on delivery Challan. He will issue e-way bill by selecting:

Eway Bill Column Fill
Transaction TypeOutword
Sub TypeJob Work Return
Document TypeDelivery Challan
GST RateZero
GST AmountZero
As o GST is involved in the transaction.

The invoice for job charges plus GST can be send either with challan or a consolidated invoice can be issued afterwards. There is no need to issue e-way bill along with invoice of job charges as job work is a service and no e-way bill is required in case of services.

Recommended Read: How to Register for eWay Bill under GST? Step by Step Procedure


TransactionEway Bill
Inter-State Movement of Job Work (Value Even Below Rs.50,000/-)Eway Bill is Mandatory
Intra State/With-in Statement Movement of Job Work (Value Below or Equal to Rs.50,000/-)Eway Bill is Optional

#3 Eway Bill When Job Worker is Unregistered

Where the job worker is unregistered, in that case, job worker will issue delivery challan and e- way can be generated by principal based on details of delivery challan of job worker.
The principal will issue e-way bill by selecting

Eway Bill Column Fill
Transaction TypeOutword
Sub TypeJob Work Return
Document TypeDelivery Challan
GST RateZero
GST AmountZero
As o GST is involved in the transaction.
  • As no GST is involved in the transaction. This e-way bill will be sent to the transporter for bringing back the goods after job work.
  • In case of delivery of goods from the premises of job worker on tax invoice by the principal, the e- way bill will be generated by the principal.
  • The new columns of “Bill From” and “Dispatch From” has been created in e-way bill. In the column of “Bill From” the principal will fill name, GSTIN and State of seller. In the column of “Dispatch From”, the principal will fill “Name and Address of Job Worker” in address column along with PIN and State of job worker.
  • Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment.

Recently Asked Questions for Eway Bill on Job Work

Question: Intra State Movement of Goods/Within State Movement of Goods for Job work – Value is below Rs.50,000/- Is an eway bill applicable?

Answer: No eway bill is required for the value of Rs.50,000 for intra state movement of goods. If the movement of goods is inter state then eway bill is required even the value of goods is below Rs.50,000.

Question: What should be the Value of Goods in Eway Bill When Goods Send by Job Worker Back to Principal?

The job worker is required to generate eway bill with the same value as mentioned in the eway bill generated by principal. If it is zero then it will be zero. If it has value then you have to enter the same value.
The job worker should not add the service charges in the eway bill.
The job worker should send the invoice copy of his service charges along with delivery challan received from the principal.

Question: What will be the HSN Code When Sending Back The Goods by Job Worker to Principal?

Answer: If the final product changed its shape or nature after completion of job work then it may be different HSN code. So Job worker will mention new HSN code in the eWay bill not old HSN code as mentioned by the principal.

Questions: How GSTR-1 will is auto populated in case of job work. In case of job work only services charges received by job workers. How will GSTR-1 will be reconciled?

Answer: In case where goods are transported by job worker, the e-way bill will be generated on the basis of Delivery Challan not on the basis of tax invoice issued by job worker for job work charges. As we understand that the value of goods moved on the basis of delivery challan is not to be reported in GSTR-1 and neither there is mention of Tax Invoice issued by job worker for job work charges in E-way bill, no data would be auto populated in the GSTR-1 of the job worker.

Question: Whether Job worker will be liable to issue E-way bill along with goods sent after job work. Whereas job worker is sending goods along with his tax invoice of Jobwork charges only both in case of Inter-state and Intra-state.

Ans: Yes, Job worker will be liable to issue E-way Bill with respect to the goods sent after completion of his job work. Such goods have to be delivered on the basis of Delivery challan. These cannot be moved merely on the basis of job work invoice as such invoice covered only job work charges not the value of goods.

Questions: How eWay bill be generated when goods not send from the premises of principal to job worker?

Where goods are directly sent from the premises of supplier to job worker without receiving goods in the premise of principal, since e-way bill will be issued by supplier by mentioning “Bill to —- Principal” and “Ship to —– Job Worker”, there is no need to issue e-way bill at the time of issuance of delivery challan by the principal. However, principal will mention on the delivery challan that “Goods are Directly Delivered from the Supplier vide Invoice No. __________ dated ____________”.

Other Recommended Material to Read

eHandbook on Job work by ICAI – Download Here


22 thoughts on “eWay Bill on Job Work – All Confusion Cleared!”

  1. Just now I have asked clarification for which I mentioned in this
    “Rate of Tax” instead of “value of Material”
    Sorry for the inconvience caused
    Thanking you

  2. Iam an accountant sir, but i got a doubt that, if we return the
    material to Interstate parties as in where it condition, whether
    In”E” way-bill , the rate of the item should be mentioned or not.
    ‘purely parties material returned – no sale involved in this transaction’
    Pl. clarify sir,


  3. if i send good for job work of rs 5lakh and after job work done what value is to mention in ewaybill, 5lakh or addition of services charges.

  4. After Job work my shipment value is 100000 rs. and job work chargis 10,000 rs. so out word job work return so e-way bill total value mention delivery challan.

  5. Dear Sir,

    Kindly throw some light on this issue…
    If we raise a invoice on party B, consider ourselves as Party A and supply the material to party C on request of Party B, and the same has been mentioned in Eway bill by A, that Bill To Party B and ship to Party C and the material is dispatched. Now we do not know whether the material is for Job work or sales. While in transist is another Eway bill is required by party B on Party C, or he can generate it later after unloading the material.

    Very crucial as majority of our delivery are as per above.

    • Sir, you must know that the material is for job work or sale…as if this is for job work then it will return to the owner in any situation. So ask from the B that you are sending this material job work or for sale.

  6. Hello Team

    I Receive Material for Jobwork Electroplating and Powder Coating.
    I process material and send back under SAC 9988.

    Currently if Material value received by me for jobwork is above Rs. 1lac then Customer sends me material alongwith Outward – Jobwork – E Way Bill prepared by him. Then while returning this above 1 lac material, I make Eway bill even if my jobwork value is a few thousands. Following is the manner I make eway bill… pl confirm if OK

    “Supply Outward”

    ‘Others’ – (I type JOBWORK RETURNS in space provided…there is no preset option of jobwork return, under outward supply)

    SAC 9988

    Value (I enter only Jobwork Value and choose option of 9+9%)

    I send this EWB alongwith my DChallan and Invoice. Using Document Numbers as my DC number and not Invoice number.

    1. Is this a correct way ?
    2. Also… can i make combined DC Cum Invoice occasionally and other times separate DC and Invoice (sometimes jobwork rates decided later).. and use as the case may be for EWB
    3. How am I supposed to know value of goods if customer does not specify in cases where it is less than 1 lac and he sends me the material without EWB. How will I establish if after jobwork, the material + jobwork value crosses 1 lac and that therefore I must make EWB

    Pl advise. Thanks in advance. I do not mind availing paid service for detailed answer to my query.

    • Hello Sir,
      1) This is the correct way as you are creating eway bill.
      2) You should create separate DC and Invoice always.
      3) The supplier must specify the value of goods. There is no other option to estimate the value of the goods. So your supplier must specify the value. Otherwise, the mobile inspector can estimate the value under his discretionary power.

      Sir, We will start soon paid service for phone consultation. In the meantime, you can ask your query via comment. Thanks so much

  7. Hi Pankaj,

    If goods are returned by job worker located in a different state, say ‘A’ to the seller located in a different state, say ‘B’ instead of to the purchaser of the material located in another state say, ‘C’ who sent the material to the job worker for job work in state ‘A’, then who will issue the E way bill to whom and how?

  8. we have Excavators and Jcbs means earth movers, we are sending the machinery to in state and out of state then how we prepare the E-way bill to send and receive the machines



  11. We are principal company and sending goods directly from job work Factory to our Buyer. My question is what value we should mention in e way bill ?
    We have supplied 5 different commodity to Job work and all are utilized and generated into one item and we are sending to Buyer directly. Job work will prepare all 5 item in his delivery challan good returns to us . So In e way bill 5 item to mention or finished goods item, because goods r delivered directly from job work site.

    • Hello Ravinder Singh Chandok, As you are principal company and sending goods after job work to the buyer. You should mention only finished good item name and HSN Code. The value of the goods will be of invoice value. Feel free to ask if you have any further query! We will clear all your confusion.


    • Hello Dhiraj, If the goods are moving for job work instr state for the value less than Rs.50,000 then you don’t need to generate eway bill.

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