Example

I am a job worker. I received goods costing Rs. 1,00,000/- for job work. Vendor has sent goods with e-way bill mentioning the cost at Rs. 1,00,000/-. Now I have to return the goods after Job Work. My Job work charges are Rs. 10,000/- only. Whether I have to generate e-way bill and if yes, on which amount.

Answer

The E-Way Bill is applicable if the value of the goods is more than Rs 50000/-. It is not concerned with service charges or value of supply. For example: if you are sending material from your one unit to other unit even then E -Way Bill is required. 

In your case the value of goods is Rs 110000/- (Rs 100000/- cost of material and 10000/- job charges). Accordingly E-Way bill should be generated.