Question: 
The M/s B (job worker) is registered under the GST law in the state of Gujarat.
M/s B receives such goods (INPUTS) at his registered place of business in Gujarat from M/s A or directly from the suppliers of M/s A and carries out the job work process.
Subsequently, as per the instructions received from M/s A Haryana branch, the M/s. B send such processed goods to A’s customer or A’s another branch registered under the GST law.
The M/s B also charges consideration for the services provided to M/s A Haryana.

In relation to the above, we request you to suggest the following:
Documentation requirement under the provisions of GST Law and
Applicability of e-waybill on each transaction

Answer:

Followings are the documentation requirements under GST Law:-
(i) Company A Ltd. in Haryana will dispatch its material to Job Worker in Gujarat against Challan and E-way bill. Even when goods are directly supplied by suppliers of A ltd to Job worker, even then A ltd will have to issue Challan and E-way bill. 
(ii) Job worker will have to issue an invoice for the job work charges as it is a separate supply under GST. 
(iii) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be furnished in  FORM GST ITC-04 by the Principal.

Applicability of e-waybill and Invoice when Goods are sold/supplied from Job worker (B) Place
(i) On instructions from A ltd. job worker in Gujarat on completion of job work will dispatch the goods to buyer of A ltd, or to any branch of ALtd. having different GSTN. job worked goods will be sent against Delivery Challan and E-way Bill.
(ii) Simultaneously A ltd shall raise Tax Invoice on the buyer of goods and E-way Bill on the same invoice to complete the transaction. In this manner consignment would be accompanied with two E-way Bills i.e. one of the Job worker and the second of supplier of goods (A Ltd). (Reply dt. 02/4/2018)