Applicability of Eway bill on Job Work

1

Yes, e-way bill is applicable on job work supply. The threshold limit of Rs. 50,000 doesn't apply in this case; hence even if the value of goods sent to the job worker is less than Rs. 50,000, the principal has to generate the e-way bill.

The e-way bill is a document that is required to be generated for the movement of goods across state borders. It is a way for the government to track the movement of goods and ensure that taxes are paid on them.

In the case of job work supply, the goods are sent from the principal to the job worker for processing or manufacturing. The job worker then sends the goods back to the principal after the processing or manufacturing is complete.

The e-way bill is required to be generated for the movement of goods from the principal to the job worker and from the job worker to the principal.

The e-way bill can be generated online on the e-way bill portal. The portal is a website that is maintained by the government.

The e-way bill can be generated by the principal or the job worker. The person who generates the e-way bill must have a valid GSTIN.

The e-way bill must be generated before the movement of goods. The goods cannot be moved without the e-way bill.

The e-way bill is a valid document for a period of 15 days. The goods must be moved within the validity period of the e-way bill.

If the goods are not moved within the validity period of the e-way bill, a fresh e-way bill will need to be generated.

The e-way bill is a mandatory document for the movement of goods across state borders. It is a way for the government to track the movement of goods and ensure that taxes are paid on them.