Mandatory E Way Bill required (without any Value Limit) in case of Inter State Movement of Goods for “Job Work”

by CA Swapnil Munot

In case of Inter state movement of Goods for Job work, then E-way bill is required in all cases, irrespective of any value.

It is observed that there is general understanding that E way bill is not required for inter statement if value is less than Rs 50,000/-. However this is not applicable for Inter statement movement of goods for Job work as per 3rd proviso to Rule 138(1) of CGST Rules.

Legal provision in this regards is reproduced below for ready reference –

– “Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment”