QUESTION

If I am Sending any consignment for JOB Work through single Challan and incoming of finished./intermidate goods is multiple the challan to manage?? MY Q IS: I AM SENDING SINGLE CHALLAN AND HOW JOBWORKER WILL USE THE SAME CHALLAN.

ANSWER

Facts of the Case:Consignment is sent to Job Worker through single challan and received back in lots in form of Finished/intermediate goods.

Law Applicable: Circular No.38/12/2018 GST
8.4 (v) Where goods are returned in piecemeal by the job worker: In case the goods after carrying out the job work, are sent in piecemeal quantities by a job worker to another job worker or to the principal, the challan issued originally by the principal cannot be endorsed and a fresh challan is required to be issued by the job worker.

Interpretation:The circular clarifies that when the goods are sent by the Job Work to the Principal in piecemeal quantities then the Job worker cannot endorse the challan issued by the Principal and should send the goods through issuance of a fresh challan.

Conclusion:The goods should be sent by the Job Worker to the Principal by issuing a fresh challan for each consignment.(Reply dt.29-02-2020