Question11:

A Ltd.in Delhi sent goods for Job Work to B in Haryana and A Ltd. instruct to B to deliver the final goods after job work to C Ltd. in Mumbai.

So if goods deliver on the instruction of A Ltd. directly to C Ltd. then who is liable to file E Way Bill in this case?

Answer:

Your question is relating bill to ship to procedure. You need to follow the following procedure;

(i) Company A Ltd. in Delhi will despatch its material to Job Worker in Haryana against Challan and E-way Bill.

(ii) On your instruction Job worker in Haryana on completion of job work will despatch the goods to you buyer in Mumbai against Delivery Challan and E-way Bill.

(iii) Simultaneously you will raise your Tax Invoice on the buyer of goods and Part A of E-way Bill and forward the same to the Job Worker for furnishing details of vehicle. 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.

(iv)  According to proviso of Section 143 of CGST Act, you will have to declare the job worker place as your additional place of business in your registration for dispatching goods from his place to the recipient only if the Job worker is not registered. 

(v) The Job worker will raise Invoice on you for taking his payment for job charges and would return the Job Work Challan showing completion of job work.

In this manner the transaction would be completed. (Reply dt. 27/3/2018)