SALE TRANSACTION AND EWAY BILL

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..... SALE TRANSACTION AND EWAY BILL
Query (Issue) Started By: - HITESH DEDHIA Dated:- 12-3-2021 Last Reply Date:- 12-3-2021 Goods and Services Tax - GST
Got 2 Replies
GST
ABC Ltd is preparing invoice in following Manner. Seller : ABC Ltd Buyer (Billed to) : JKL Ltd Consignee (Shiped to) : NOP Ltd But ABC Ltd is not carrying Movement of Goods. NOP Ltd will take delivery of Goods from .....

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..... ABC ltd and Sale the same to New party XYZ Ltd NOP Ltd will prepare Eway bill to take material from ABC Ltd and deliver to XYZ ltd Whether NOP ltd can prepare such eway Bill? Whether ABC ltd have mandotory condition ot deliver goods in Bill to ship to Transaction? any other issue in above transaction relating to ITC Credit to any one of Party? Thanks. Reply By ABHISHEK TRIPATHI: The Reply: .....

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..... Dear Sir, In the above scenario following supplies are involved as follows: (i) ABC to JKL and, (ii) JKL to NOP As per the department's understanding vide press release dated 23.04.2018 only ABC or JKL can issue E-way Bill. Issuance of E-way Bill by NOP (as per R. 138) is little contentious, will suggest to avoid that at all. You have to ensure the compliance of issuance of two invoices f .....

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..... or the eligibility of ITC and other compliances of ITC. Regards, AT Reply By GB Rao: The Reply: Dear querist, As per the provisions of CGST, either ABC Ltd or JKL Ltd can generate e-way bill. NOC Ltd is mere a consignee of goods and hence he cannot prepare e-way bill.
Discussion Forum - Knowledge Sharing .....

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