E-Way Bill for Job Work Movements

Documents matter more than labels

For job work, the movement usually has to be supported by a delivery challan rather than a tax invoice when there is no sale at removal. Rule 55 allows delivery challan movement, and Rule 138 requires e-way bill details where the movement crosses the e-way bill trigger.

For the connected rule, example or next step, see GST Audit Trail: E-Invoice, E-Way Bill, GSTR-1, 3B and 2B.

Job work control checklist

• Create job-work order number before dispatch.
• Use delivery challan with description, quantity, value and reason for movement.
• Generate e-way bill where Rule 138 applies and the consignment value trigger is crossed.
• Track return or onward supply from job worker location.
• Reconcile job-work challan register with physical inventory and ITC records.

For the connected rule, example or next step, see GST Thresholds for FY 2026–27: Registration, Composition, QRMP, E-Invoice and E-Way Bill Without the Poster Errors.

Common mistakes

• Selecting outward supply/sales reason instead of job work movement.
• Not updating Part B of e-way bill before road movement where required.
• Using invoice without actual supply.
• Not keeping return challan evidence.
• Mixing job work scrap/sale treatment without separate tax analysis.

What to keep ready for audit

• Job-work agreement or purchase/work order.
• Delivery challan and e-way bill copies.
• Gate pass, LR/transporter details and acknowledgement by job worker.
• Return challan and quantity reconciliation.
• Scrap/wastage records and invoice if any taxable supply occurs.

Finin2min publishing checklist before upload

• Verify Rule 55 and Rule 138 text immediately before publishing.
• Add manufacturer-specific examples: machining, printing, coating, repair, packing.
• Cross-link to e-way bill detention and ITC articles.

Official References Used

This draft uses official GST law, rules, GST Council, CBIC/GST portal and e-invoice/e-way bill portal sources only. Before publishing, re-check whether any notification, circular, rule text or portal workflow has changed after the draft date.

• CBIC Tax Information: CGST Rule 55 — delivery challan for movement without invoice / job work style movements
• CBIC Tax Information: CGST Rule 138 — e-way bill generation
• CBIC Tax Information: CGST Rule 138A — documents/devices to be carried in movement of goods
• CBIC Tax Information: CGST Section 68 — inspection of goods in movement

For the connected rule, example or next step, see E-Way Bill Detention Notice: Documents to Keep Ready.