Question 10:A supplies goods to B on job work of Value Rs 100000. B returns the goods after job work to A. the job work charges are Rs 10000. what are the documents that B will make for returning the goods.

Also what will be the value that B will mention in the mentioned documents.

Answer The job work is considered as supply of service as per Schedule ii clause 3 The invoice of service can be issued with sending of material or with in thirty days of it So you can clear goods on challan showing value Rs110000 or Invoice of Rs 10000 with photocopy of principal challan .If the principal challan is for large quantity and you are sending part of it in piecemeal then mention detail on the back of photocopy This piece meal supply procedure is not mentioned in current law but was given in earlier excise and suggested to avoid problems which may arise in transit by GST officers The provisions of EWB will apply as per law as on date.(REPLY dt. 12/2/2018)