Invoice Format for Job Work Under GST

TAX INVOICE: JOB WORK SERVICES (GST COMPLIANT)

Document Control

• Effective Date: [DD/MM/YYYY]
• Version: 1.0 (Standardized GST Compliance)
• Jurisdiction: [State/Country] Tax Authority
• Document Status: Legally Executable / Production Ready

---

1. LEGAL NOTICE & COMPLIANCE DISCLAIMER

This document is designed to satisfy the requirements of the Goods and Services Tax (GST) Act regarding the supply of "Job Work" services. Parties are advised that this template does not constitute tax advice. Users must ensure that the Place of Supply, HSN/SAC codes, and GST Identification Numbers (GSTIN) are validated against current statutory records. Failure to accurately report tax values may result in penalties under the relevant GST regime.

---

2. PARTIES & IDENTIFICATION

Principal (Service Recipient):

• Name: [Legal Name of Principal]
• Address: [Registered Office Address]
• GSTIN: [15-Digit GSTIN]

Job Worker (Service Provider):

• Name: [Legal Name of Job Worker]
• Address: [Registered Office Address]
• GSTIN: [15-Digit GSTIN]

---

3. INVOICE PARTICULARS & OPERATIVE CLAUSES

1. SCOPE OF SERVICES: The Job Worker hereby acknowledges receipt of raw materials/inputs from the Principal for the purpose of carrying out the processing/manufacturing operations as specified in Work Order Ref: [Reference #].

2. TAX LIABILITY: The supply of services herein shall be subject to GST at the rate of [XX]% (IGST/CGST+SGST). The Job Worker shall be liable to deposit the tax collected into the Government Exchequer within the statutory timeframe.

3. VALUATION: The taxable value is calculated as the cost of processing/job work inclusive of all overheads, excluding the value of goods supplied by the Principal (where applicable under GST Input Tax Credit rules).

4. INPUT TAX CREDIT (ITC): The Principal remains the owner of the inputs/capital goods. The Job Worker is responsible for maintaining accurate records of input usage and wastage in accordance with GST Rules regarding the movement of goods for Job Work.

5. LIABILITY FOR LOSS: The Job Worker maintains the premises in a fiduciary capacity and shall be liable for the security, storage, and timely return of the processed goods to the Principal.

---

4. FINANCIAL SUMMARY (TO BE COMPLETED)

• Total Taxable Amount: [Amount]
• Total Tax Amount: [Amount]
• Grand Total (In Words): [Currency/Amount in Words]

---

5. EXECUTION BLOCK

For and on behalf of [Job Worker Name]:

• Authorized Signatory: __________________________
• Name: [Full Name]
• Designation: [Title]
• Date: [DD/MM/YYYY]

Acknowledgment by Principal:

• Authorized Signatory: __________________________
• Name: [Full Name]
• Date: [DD/MM/YYYY]

---

6. EXECUTION & ENFORCEMENT GUIDE

1. Validation: Verify the counterparty's GSTIN status on the official Government GST portal prior to issuance to ensure the tax registration is "Active" and not under "Suspension."
2. Mapping: Ensure the SAC code aligns with the specific nature of work performed (e.g., 9988 for manufacturing services on physical inputs owned by others).
3. Audit Trail: Attach the original "Delivery Challan" used to transport the goods to the Job Worker's premises to this invoice to ensure a complete audit trail for tax authorities.
4. Reporting: Record this invoice in the GSTR-1 (Outward Supplies) filing for the Job Worker and reconcile with the Principal’s GSTR-2B (Inward Supplies) to ensure seamless Input Tax Credit (ITC) claiming.