EWAY BILL & invoice

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Hukam Chand (Querist)
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01 January 2025 Dear Sir
I have an doubts on eway bill and invoice and i have an Three Question about the GST Billing and Eway bil

My company is ABC India Pvt Ltd and located at Delhi and doing the Electrical contracting (Goods & Services) and carrying a turnkey contract

My First Question is my suppliers Raveti Enterprises Pvt Ltd located at Delhi and i have place an order to my supplier whose name is Raveti Enterprises Pvt Ltd, Delhi and my suppllier to billing on my company ABC India Pvt Ltd, Delhi and supply the materials to our project site in KARNATAKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd, Delhi who is a DELHI registered do I have to raise E WAY BILL as the invoice will be BILL to DELHI and ship to KARNATAKA

My Second Question is if My supplier Revati Enterprises Pvt Ltd Located Haryana and i have place an order and instructed to supplier whose name is Revati Enterprises Pvt Ltd and my suppllier to billing me on my company ABC india Pvt Ltd, Delhi and supply the material to our project site in KARNATKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd, who is located at Gujrat do I have to raise E WAY BILL as the invoice will be BILL to Gujrat and ship to KARNATAKA

My Third Question is if My supplier Revati Enterprises Pvt Ltd Located Karnatka and i have place an order and instructed to supplier whose name is Revati Enterprises Pvt Ltd, Karnatka and my suppllier to billing me on my company ABC india Pvt Ltd, Delhi and supply the material to our project site in KARNATKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd Located at Tamilnadu do I have to raise E WAY BILL as the invoice will be BILL to tamilnadu and ship to KARNATAKA

Kindly elaborate and practical all the things
what gst charge by supplier on me (cgst, sgst, igst) ? (in above three scenerios)
what gst charge by me on my client (cgst, sgst, igst) ? (in above three scenerios)
Do I have to raise the eway bill on my client in above three scenerios if yes then what should document i keep it in my records and what documents are issued by my side ?

Please

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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12 August 2025 Your questions involve **bill-to–ship-to transactions, e-way bill requirements, and GST applicability** in multi-location project supplies. Let me break it down scenario-wise, in **simple and practical terms**.

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## 🏢 Background:

* **Your company**: ABC India Pvt Ltd (Located in Delhi)
* **Business**: Turnkey Electrical Contracting (Goods + Services)
* **Client**: Ashoka Buildcon Pvt Ltd
* **Project Site**: Karnataka (in all cases)
* You are purchasing materials from suppliers and **instructing them to send directly to your project site** in Karnataka.

---

## 🔄 Common Concepts to Understand First:

### 📌 Bill-to–Ship-to Model:

* **Bill-to**: The party who receives the invoice (you or your client).
* **Ship-to**: The place where the goods are actually delivered (your Karnataka site).
* GST allows this under **Section 10(1)(b) of IGST Act**.

### 📦 E-Way Bill:

* Required if consignment value > ₹50,000.
* Must be generated **whenever there's movement of goods**.
* Either **supplier** or **recipient (you)** can generate it.
* Required **even if billing and shipping states differ**, irrespective of GST registration.

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## ✅ SCENARIO-WISE BREAKDOWN:

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### 🔹 **Scenario 1**:

**Supplier: Delhi**
**Billing to: You (ABC, Delhi)**
**Shipping to: Your project site in Karnataka**
**You invoice client: Ashoka Buildcon, Delhi**

#### 📌 GST by supplier to you:

* **Inter-state supply** → **IGST**, since goods are moving **from Delhi to Karnataka** (two different states)

#### 📌 Your invoice to client:

* **Billing to: Delhi**
* **Shipping to: Karnataka**
* **You are also making inter-state supply** → **IGST**

#### 📌 E-Way Bill?

* Yes, you have to generate **e-way bill for supply from Delhi to Karnataka**, if your supplier hasn’t already.

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### 🔹 **Scenario 2**:

**Supplier: Haryana**
**Billing to: You (ABC, Delhi)**
**Shipping to: Project site in Karnataka**
**You invoice client: Ashoka Buildcon, Gujarat**

#### 📌 GST by supplier to you:

* Supply from Haryana → Karnataka = **IGST**

#### 📌 Your invoice to client:

* Billing: Gujarat
* Shipping: Karnataka
→ Again, different states → **IGST**

#### 📌 E-Way Bill?

* Yes. You must raise it for **inter-state movement of goods** to Karnataka.

---

### 🔹 **Scenario 3**:

**Supplier: Karnataka**
**Billing to: You (ABC, Delhi)**
**Shipping to: Project site in Karnataka**
**You invoice client: Ashoka Buildcon, Tamil Nadu**

#### 📌 GST by supplier to you:

* **Billing to Delhi**, **supply within Karnataka** = **Inter-state supply**
→ **IGST**

#### 📌 Your invoice to client:

* Billing: Tamil Nadu
* Shipping: Karnataka
→ Again, **IGST**

#### 📌 E-Way Bill?

* Yes. Even if supplier and ship-to location are in same state (Karnataka), because **billing party (you) is in another state**, this is **deemed inter-state**, so **IGST applies and e-way bill is required**.

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## 📂 Summary Table:

| Scenario | Supplier State | Billing to (You) | Ship to | Your Client Billing | GST Charged by Supplier | GST You Charge | E-Way Bill Required |
| -------- | -------------- | ---------------- | --------- | ------------------- | ----------------------- | -------------- | ------------------- |
| 1 | Delhi | Delhi | Karnataka | Delhi | IGST | IGST | ✅ Yes |
| 2 | Haryana | Delhi | Karnataka | Gujarat | IGST | IGST | ✅ Yes |
| 3 | Karnataka | Delhi | Karnataka | Tamil Nadu | IGST | IGST | ✅ Yes |

---

## 📄 Documents You Should Keep:

1. **Supplier’s invoice** (with correct IGST)
2. **Transport documents** (LR/GR)
3. **E-way bill (Part A & B)**
4. **Your sale invoice to client**
5. **Project work order / contract** (to justify place of supply and nature of project)
6. **Delivery challan** (if material used directly at site)

---

## 🧾 Key Points for Compliance:

* Always ensure correct **"Place of Supply"** in your invoices.
* Raise **e-way bills** for **every inter-state movement**, regardless of who pays or owns the goods.
* In **turnkey works contracts**, GST should be charged based on **actual movement of goods**.
* Keep GST and project documentation in sync for audit and ITC purposes.

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If you need format samples (invoice + e-way bill + challan) for any of these scenarios, I can help you prepare those too. Would you like that?

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