Challan for movement of Goods by job worker:

In their notification no. 14/2018 CT cbec has clarified for the document by job worker. CGST 3rd amendment rules 2018 have inserted this provision.Following cases are covered in this provision:

When goods are sent from one job worker to another job worker:

Following options will be available:

a. The principal can issue a delivery challan

b. Job worker can issue a delivery challan

c. Job worker can endorse the delivery challan issued by principal indicating the description and quantity of goods sent to other job worker

When Goods are sent by a job worker to the principal:

Following options are available for movement of goods from a job worker to principal

a. Job worker can prepare the delivery challan

b. Job worker can endorse the challan made by principal

c. Job worker can endorse the challan made by previous job woker

d. Principal can issue a delivery challan

Related Topic:
GST Challan Paid After 8 PM and gets Scheduled for Next Day

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