Job Work Challan Format — Free Excel, Word & PDF
When you send material out for processing, the goods move on a challan, not an invoice. Nothing is being sold, so no tax is charged — but the paperwork still has to be right, and the clock starts ticking the day the goods leave. Fill the form below and download a job work challan in Excel, Word or PDF. No signup.
Short answer. Goods sent for job work travel under a challan issued by the principal, as required by Rule 45 of the CGST Rules. The challan carries the same particulars as a Rule 55 delivery challan, is made in triplicate, and must be reported in FORM GST ITC-04. Inputs have to come back within one year and capital goods within three years, or the original despatch is treated as a supply.
Delivery challan generator
Everything runs inside your browser. Nothing is uploaded, nothing is stored, and no account is needed.
The PDF prints all three copies — Original, Duplicate and Triplicate — one per page.
What is a job work challan?
Job work is processing done on goods that belong to someone else — cutting, polishing, galvanising, stitching, packing, machining. Under Section 143 of the CGST Act, 2017 a registered person (the principal) may send inputs or capital goods to a job worker without paying tax on that movement, because sending your own material out for processing is not a supply. You have not sold anything; the goods are coming back.
What makes it lawful is the document. Rule 45(1) requires the goods to travel under a challan issued by the principal — and that applies even when the material never touches your premises, for example when your supplier ships directly to the job worker. There is no invoice, because there is no sale. The challan is the entire audit trail.
Job work challan vs delivery challan
People use the two names interchangeably, and in practice the paper looks almost identical. The distinction is which rule you are relying on and what happens afterwards.
| Delivery challan (Rule 55) | Job work challan (Rule 45) | |
|---|---|---|
| Covers | Any movement that is not a supply — approval, liquid gas, exhibitions, own-premises transfers | Specifically inputs and capital goods sent for processing |
| Particulars | Rule 55(1) | The same Rule 55 particulars — Rule 45(2) points straight at them |
| Return deadline | None imposed by the rule | One year for inputs, three years for capital goods |
| Periodic return | None | Must be reported in FORM GST ITC-04 |
| If goods never return | Not addressed | Treated as a supply made on the day the goods were sent out |
So a job work challan is a delivery challan — one with extra obligations attached. For the general rules see delivery challan under GST Rule 55, or the plain delivery challan format.
What a job work challan must contain
Rule 45(2) does not invent a new list. It says the challan must carry the particulars specified in Rule 55, which are:
| # | Particular | Notes for job work |
|---|---|---|
| 1 | Date and number of the challan | Keep a separate running series so ITC-04 is easy to fill |
| 2 | Name, address and GSTIN of the consigner | You, the principal |
| 3 | Name, address and GSTIN or UIN of the consignee | The job worker, if registered |
| 4 | HSN code and description of goods | Describe the material sent, not the finished article |
| 5 | Quantity | A provisional quantity is allowed where the exact figure is not known at removal |
| 6 | Taxable value | State a value for the material even though no tax is charged — it is needed for e-way bill thresholds and insurance |
| 7 | Tax rate and amount | Only where the movement is itself a supply. On a normal job work despatch, leave it blank |
| 8 | Place of supply, for inter-State movement | The job worker’s State |
| 9 | Signature | Principal or authorised signatory |
Do not put tax on it. The most common mistake is charging GST on the outward job work challan. Sending your own material for processing is not a supply to the job worker, so there is nothing to tax. The job worker will charge GST — but on their service, through a separate tax invoice, not on your goods.
Three copies
Prepared in triplicate, the same way as any delivery challan: the original marked for the consignee, the duplicate for the transporter, and the triplicate retained by the consigner. The generator above prints all three.
How long goods can stay with the job worker
Section 143 sets the clock, and it runs from the date the goods are sent out:
- Inputs — one year. Raw material, components, consumables.
- Capital goods — three years. Machinery and equipment sent for processing or repair.
- Moulds and dies, jigs and fixtures, and tools sit outside these limits — they may remain at the job worker’s premises, which is what makes ordinary tooling arrangements workable.
Miss the deadline and Rule 45(4) bites: the goods are deemed to have been supplied to the job worker on the day they were originally sent out. Not the day the deadline passed — the original despatch date. That means tax plus interest running from a date already in the past, which is why the date on the challan matters more than people expect.
Goods coming back from the job worker
The return leg needs its own document. Processed goods travel back on the job worker’s challan, which should reference your original challan number so the two legs tie together. Alongside it the job worker raises a tax invoice for the job work charges — that is a genuine supply of service and does carry GST.
Two situations catch people out:
- Goods moving on to a third party straight from the job worker’s premises. That onward movement needs its own document, and if it is a sale, an invoice.
- Waste and scrap generated during processing may be supplied directly from the job worker’s premises on payment of tax where the job worker is registered; where they are not, it is supplied by the principal.
Declaring job work challans in ITC-04
Challans are not just for the lorry. Their details have to be furnished in FORM GST ITC-04 under Rule 45(3) — goods sent, goods received back, and goods sent on from one job worker to another.
Filing frequency depends on turnover. Since October 2021, principals with aggregate turnover above ₹5 crore file half-yearly, and those at or below ₹5 crore file annually.
Confirm the current due dates before filing. ITC-04 frequency and deadlines have been changed several times by notification, and extensions are common. Treat the position above as the general rule and check the dates applicable to your turnover for the period you are filing.
E-way bills for job work
A job work movement needs an e-way bill on the usual consignment-value basis — with one important exception. Where the principal is in one State and the job worker is in another, an e-way bill is required irrespective of the consignment value. It may be generated by either the principal or the registered job worker.
So an inter-State job work despatch of ₹2,000 of material still needs an e-way bill, even though the same value moving within the State would not. Use Job work as the sub-type and quote the challan number as the document reference.
Job work challan format in Excel
The Excel download opens in Excel, LibreOffice Calc or Google Sheets. Rows are editable, so you can extend the item table, add a column for your internal work-order number, or drop in a process description. Keep the nine Rule 55 particulars intact — those are the ones an officer looks for.
A practical tip: keep the job work challan series separate from your sales invoice series. When ITC-04 is due you want to filter one clean range of numbers, rather than pick job work movements out of a mixed book.
Job work challan format in Word
The Word download is a real .docx, so headers, tables and page breaks survive editing. Useful when you want your letterhead on the document, or a standing instruction block for the job worker — process required, expected return date, packaging to be returned.
Job work challan format in PDF
Use the print button and choose Save as PDF. You get the same three copies, correctly paginated, which is what you want for a file copy or for emailing the job worker ahead of the lorry.
Issuing these every week?
A template is fine for the occasional despatch. Once job work is routine the challan is the easy part — the work is knowing what is still lying with each job worker, what is nearing its one-year limit, and what belongs in this period’s ITC-04. Arthlekha issues the challan, tracks the material out and back, and keeps the numbering in one series.
Frequently asked questions
Is a job work challan the same as a delivery challan?
Effectively yes — Rule 45(2) requires it to carry the same particulars as a Rule 55 delivery challan. The difference is what follows: a return deadline, and reporting in ITC-04.
Should GST be charged on a job work challan?
No. Sending your own material for processing is not a supply, so the outward challan carries no tax. The job worker charges GST separately on their processing service, by tax invoice.
What happens if goods are not returned in time?
They are treated as having been supplied to the job worker on the day they were originally sent out, with tax and interest calculated from that earlier date.
Do moulds and dies have to come back within a deadline?
No. Moulds and dies, jigs and fixtures, and tools are outside the one-year and three-year limits and may remain with the job worker.
Who issues the challan when goods go from one job worker to another?
The movement can be made on a challan issued by the principal, or by the job worker sending the goods on with a reference to the original challan. Either way the movement is reported in ITC-04.
Is an e-way bill needed for job work?
On the normal value basis within a State — and for inter-State movement between a principal and a job worker, irrespective of the consignment value.
Can the supplier deliver straight to the job worker?
Yes. Rule 45(1) expressly contemplates inputs being sent directly to the job worker, and the challan requirement applies to that movement.
This page explains the general position under the CGST Act and Rules and is not advice on your specific facts. Job work provisions interact with your input tax credit position and, for some sectors, with special procedures. Check with your tax adviser where the amounts are material.