E-WAY BILL, Goods and Services Tax - GST

[Rishabh Mishra]

Sir,

I want to send some material directly from my purchasing party in Dadra Nagar Haveli to another party in Gwalior, Madhya Pradesh. Party in Dadra Nagar haveli generated a e-way bill to Party in Gwalior. Do we have to generate a E-way bill?

What to be done in such circumstances.

Posts / Replies

[SHIVKUMAR SHARMA]

Your Supplier from DNH can genereted an E Way bill as under:

Bill to Your Name & Ship to -Your Customer Name of Gwalior.

You need not to generate E way bill.

[Ganeshan Kalyani]

Agreed, supplier in Dadra and Nagar Haveli shall bill on you but ship to your customer place in Madhya Pradesh. The supplier will generate e-way bill.

[Nitika Aggarwal]

Dear Sir,

I agree with views drawn by Mr. Ganeshan kalyani and shiv kumar sharma. Further, for the sake of better clarity, i would like to mention that Department vide its press release dated 23th April, 2018 has cleared the issue with regard to “Bill To Ship To” for e-Way Bill under CGST Rules, 2017. Relevant extract of the same is reproduced hereunder:-

"A number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for “Bill To Ship To” model of supplies. In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:

• 'A' is the person who has ordered 'B' to send goods directly to 'C'.
• 'B' is the person who is sending goods directly to 'C' on behalf of 'A'.
• 'C' is the recipient of goods.

2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:

• Invoice -1, which would be issued by 'B' to 'A'.
• Invoice -2 which would be issued by 'A' to 'C'.

3. Queries have been raised as to who would generate the e-Way Bill for the movement of goods which is taking place from 'B' to 'C' on behalf of 'A'. It is clarified that as per the CGST Rules, 2017 either 'A' or 'B' can generate the e-Way Bill but it may be noted that only one e-Way Bill is required to be generated as per the following procedure:

Case -1: Where e-Way Bill is generated by 'B', the following fields shall be filled in Part A of GST FORM EWB-01:

1. Bill From: In this field details of 'B' are supposed to be filled.

2. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of A B C Movement of goods Order Page 2 of 2 'B'.

3. Bill To: In this field details of 'A' are supposed to be filled.

4. Ship to: In this field address of 'C' is supposed to be filled.

5. Invoice Details: Details of Invoice-1 are supposed to be filled

Case -2: Where e-Way Bill is generated by 'A', the following fields shall be filled in Part A of GST FORM EWB-01:

1. Bill From: In this field details of 'A' are supposed to be filled.

2. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of 'B'.

3. Bill To: In this field details of 'C' are supposed to be filled.

4. Ship to: In this field address of 'C' is supposed to be filled.

5. Invoice Details: Details of Invoice-2 are supposed to be filled."

Regards

Nitika Jindal

9999804960

[Ganeshan Kalyani]

Agreed with the views expressed by Ms. Nikita , an expert.