{"id":77204,"date":"2026-10-31T08:32:14","date_gmt":"2026-10-31T08:32:14","guid":{"rendered":""},"modified":"2026-10-31T08:32:14","modified_gmt":"2026-10-31T08:32:14","slug":"e-way-bill-values-alone-cannot-establish-job-worker-taxable-turnover-without-independent-evidence-of-taxable-supply","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77204","title":{"rendered":"E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable Supply"},"content":{"rendered":"<p>E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable Supply<br \/>Case-Laws<br \/>GST<br \/>E-way bill values in job work movements cannot, without independent evidence, be treated as a job worker&#39;s taxable turnover. E-way bills record goods movement, and their generation by a person involved in the transaction is not determinative where consignor and consignee particulars are correctly declared. Goods sent by a principal for processing and returned thereafter do not establish a taxable supply by the job worker, who paid tax on job work charges. A mismatch between e-way bill data and GST returns, absent proof of supply or tax evasion, could not sustain the demand. The Tribunal therefore set aside the demand, interest and penalty.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=105666\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>E-way Bill Values Alone Cannot Establish Job Worker Taxable Turnover Without Independent Evidence of Taxable SupplyCase-LawsGSTE-way bill values in job work movements cannot, without independent evidence, be treated as a job worker&#8217;s taxable turnover. &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77204","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=77204"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77204\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}