Asgar Textiles of Delhi has to send cloth for dyeing to its job-worker at Noida (UP) value of which is ₹40,000 (exclusive of GST). It wishes to know whether it needs to issue a tax invoice and e-way bill at the time of s

(i) Requirement of Tax Invoice - For the purposes of transportation of goods for job work, the consignor may issue a delivery challan, serially numbered, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:- Date and number of the delivery challan; Name, address and GSTIN of the consigner, if registered; Name, address and GSTIN/UIN of the consignee, if registered; Harmonised System of Nomenclature (HSN) code and description of goods; Quantity (provisional, where the exact quantity being supplied is not known); Taxable value; Tax rate and tax amount — central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee; Place of supply, in case of inter-State movement; and Signature. Hence in given case Asgar Textiles has to issue a delivery challan and not a tax invoice at the time of sending the goods to job worker. (ii) Requirement of e-way bill - E-way bill will be generated when there is a movement of goods in a vehicle / conveyance of value more than ₹50,000. 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 mandatory either by the principal or the job worker, if registered, irrespective of the value of the consignment. Therefore, E-way bill must be generated on the common portal for Inter-state movement (i.e. Delhi to Noida) of Goods by the Principal to the Job-worker even if the value of consignment of Goods is ₹47,200 (₹40,000 + ₹7,200 tax) less than ₹50,000.