A delivery challan specifically for sending goods to job workers under Section 143 of the CGST Act with return timelines.
Job work is a fundamental part of Indian manufacturing where a principal sends raw materials or semi-finished goods to a job worker for processing, treatment, or manufacturing. Under Section 143 of the CGST Act, the principal can send goods to a job worker without payment of GST, provided the goods are returned within the prescribed time: 1 year for inputs and semi-finished goods, and 3 years for capital goods. This specialized delivery challan template is designed exclusively for the principal-to-job-worker movement. It includes fields for the nature of processing to be done, the expected return date, and tracking of goods sent versus goods returned. The template supports scenarios where the job worker sends the finished goods directly to the principal customer (third-party supply), which requires additional documentation. It tracks the FIFO (First In, First Out) movement of goods to ensure compliance with the return timeline. The template also handles the situation where moulds and dies are sent to job workers, which have different treatment under GST. For principals registered under the composition scheme, additional restrictions apply and the template includes appropriate warnings.
Manufacturing companies that outsource processing, textile mills sending fabric for dyeing or printing, engineering firms sending components for machining, electronics manufacturers sending PCBs for assembly, food processors sending ingredients for packaging, and any business that uses job workers for intermediate processing.
Step 1: Enter your details as the principal. Step 2: Enter job worker name and address (GSTIN optional if you take responsibility). Step 3: Select the nature of job work. Step 4: List goods with HSN, quantities, and estimated value. Step 5: Set the expected return date within the 1-year or 3-year limit. Step 6: Generate e-way bill if value exceeds Rs 50,000. Step 7: When goods return, link this challan to the return challan.
Section 143 of CGST Act: goods sent for job work without GST, must return within 1 year (inputs) or 3 years (capital goods). If not returned, treated as supply and GST becomes payable with interest from the date of original movement. Principal can supply goods directly from the job worker premises to a customer. Job worker registration not mandatory if principal takes responsibility. E-way bill required for value above Rs 50,000. The challan must be issued in triplicate.
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