E-Way Bill For Manufacturers

How to Generate E-Way Bill for Branch Transfer

The Manufacturing industry was one of the key beneficiaries of the introduction of GST. The removal of check posts at state borders has reduced the lead time for the inward and outward movement of goods. This helped Manufacturers to improve their efficiency. Manufacturing companies generally have factories located in selected locations, and the field/branch offices are scattered across the country. These companies also engage Job Workers for some or all the manufacturing processes.

What Is E-Way Bill?

E-Way bill is an electronic document generated for the supply or return or inward supply of goods from an unregistered person. There are various conditions for the generation of an E-Waybill (EWB). Generally, EWBs have to be generated when the value of the consignment (to be transported) is more than INR 50,000.

What Is Job Work?

When a part of the manufacturing process is undertaken by someone other than the Manufacturer, it is known as Job Work. The various stages in which a Job Worker may be involved are:

1. First-level processing of raw materials
2. Processing of semi-finished goods
3. Packaging of the finished goods
4. Assembly of goods
5. Any other process to assist the Manufacturer with the production of the finished goods.

Job Work And E-Way Bill Requirements

The movement of goods to and from the Job Worker might occur for various reasons. As there is no requirement to generate a GST E invoice for stock transfer, or GST invoice for Job Work, a Delivery Challan has to be issued. The E-Way bill requirements here are:

E-Way Bill Requirements For Branch Transfer

If you think is E-Way bill required for branch transfer, so yes a manufacturer is an E-Way bill is required for branch transfers when the taxable value of the goods being transferred exceeds INR 50,000. The Manufacturer must indicate this as a stock transfer at the time of generating the E-Way bill. A GST invoice is not applicable for stock transfers, and therefore a delivery challan should be generated.

What Details Should Be Included In The E-Way Bill?

The details to be included in the EWB are as follows:

1. Transaction type: Outward/Inward
2. Sub Type: Job Work /Job Work Returns/Others (For Stock Transfer)
3. Document Type: Delivery Challan
4. GST Rate and Amount: Zero/Nil as there is no GST on Job Work/Stock Transfer

The rest of the process remains the same.

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