Purchase of goods by e-way bill
This query is : Resolved
12 October 2025
We purchased gst goods by e-way bill and told our seller to make bill as buyer on us and consignee name also us and gave consignee adress .The party prepared e-way bill also by giving consignee adress in shipping adress.When goods are loaded I gave my bill and e-way bill with consignee name and adress .Will there be any issue ? Please clarify?
12 October 2025
My company name is X And sold goods to Y .I told my supplier to give my name and adress in buyers and in consignee give my name but adress that of consignee to hide identify of my buyer.At time of dispatch I again prepared my own bill and e-way bill and gave to vehice for road purpose.Will there be any issues from gst point of view? Please clarify?
12 October 2025
Please clarify if this process is as per gst law
12 October 2025
Needed clarification on generation of e-way bill process
13 October 2025
There can be compliance risks under GST if the buyer and consignee details on the invoice and e-way bill do not accurately reflect the true nature of the transaction or supply chain. Below is a summary based on GST law as of October 2025.
GST Compliance Requirements
Invoice Details: GST law requires the invoice to mention the correct buyer and consignee details, reflecting the actual transaction—who paid and who receives the goods.
E-way Bill Consistency: The e-way bill should match the invoice in terms of shipper, receiver, and address. If your invoice and e-way bill show your company (X) as both buyer and consignee but use an alternative consignee address, this could raise suspicion for misreporting or intent to obscure the transaction trail.
Audit Trail: GST checks focus on the movement of goods matching the declared recipient (consignee) and the financial transaction (buyer). Discrepancies may invite queries from GST officials during transit checks or audits.
Genuine Reason: If there is a legitimate business reason (e.g., delivery to a warehouse or third party, drop shipment, contract manufacturing, etc.), supporting documentation and clear records should be maintained to defend the arrangement during scrutiny.
GST Compliance Requirements
Invoice Details: GST law requires the invoice to mention the correct buyer and consignee details, reflecting the actual transaction—who paid and who receives the goods.
E-way Bill Consistency: The e-way bill should match the invoice in terms of shipper, receiver, and address. If your invoice and e-way bill show your company (X) as both buyer and consignee but use an alternative consignee address, this could raise suspicion for misreporting or intent to obscure the transaction trail.
Audit Trail: GST checks focus on the movement of goods matching the declared recipient (consignee) and the financial transaction (buyer). Discrepancies may invite queries from GST officials during transit checks or audits.
Genuine Reason: If there is a legitimate business reason (e.g., delivery to a warehouse or third party, drop shipment, contract manufacturing, etc.), supporting documentation and clear records should be maintained to defend the arrangement during scrutiny.
13 October 2025
Potential Issues
Mismatch Risks: If in reality, goods are supplied to another party (Y), but all documents show X as both buyer and consignee, this could be considered as misrepresentation, raising risk of penalty or inquiry for GST evasion or documentation irregularity.
Transparency: GST authorities require transparency in documenting the flow of goods and tax liabilities. Concealing the actual buyer by only showing your company might be seen as deliberate obfuscation unless supported by valid commercial circumstances and documentation.
Practical Audit: At roadside checks, if the vehicle carries invoices and e-way bills naming only your company, but the goods are destined elsewhere, the officials may detain the goods for clarification unless documentation supports the delivery arrangement.
Mismatch Risks: If in reality, goods are supplied to another party (Y), but all documents show X as both buyer and consignee, this could be considered as misrepresentation, raising risk of penalty or inquiry for GST evasion or documentation irregularity.
Transparency: GST authorities require transparency in documenting the flow of goods and tax liabilities. Concealing the actual buyer by only showing your company might be seen as deliberate obfuscation unless supported by valid commercial circumstances and documentation.
Practical Audit: At roadside checks, if the vehicle carries invoices and e-way bills naming only your company, but the goods are destined elsewhere, the officials may detain the goods for clarification unless documentation supports the delivery arrangement.
13 October 2025
Under GST, the "Bill to - Ship to" model allows the buyer to instruct the supplier to deliver goods directly to a third party or a different location from the buyer’s registered address, reflecting the nature of multi-party trade or drop shipments.
Parties & Process
There are typically three entities:
The buyer (who pays and receives the invoice)
The supplier (who dispatches the goods)
The consignee (who physically receives the goods, which may be the buyer or a third party).
The supplier issues the invoice to the buyer ("Bill to") but ships the goods to the consignee ("Ship to"), whose address may be different from the buyer.
E-way Bill Generation
Only one e-way bill is needed per consignment, even if two invoices are involved.
Critical fields in the e-way bill:
“Bill From” — supplier’s details
“Dispatch From” — actual dispatch location
“Bill To” — buyer’s GSTIN and address
“Ship To” — consignee’s address
The e-way bill should accurately reflect both buyer and consignee information; mismatch or attempt to obscure the true consignee can result in compliance issues.
Parties & Process
There are typically three entities:
The buyer (who pays and receives the invoice)
The supplier (who dispatches the goods)
The consignee (who physically receives the goods, which may be the buyer or a third party).
The supplier issues the invoice to the buyer ("Bill to") but ships the goods to the consignee ("Ship to"), whose address may be different from the buyer.
E-way Bill Generation
Only one e-way bill is needed per consignment, even if two invoices are involved.
Critical fields in the e-way bill:
“Bill From” — supplier’s details
“Dispatch From” — actual dispatch location
“Bill To” — buyer’s GSTIN and address
“Ship To” — consignee’s address
The e-way bill should accurately reflect both buyer and consignee information; mismatch or attempt to obscure the true consignee can result in compliance issues.
13 October 2025
Our invoice and e-way bill show the same adress as shown by my supplier.All adressess matches only in consignee name mine name is written in suppliers bill.Wilk there be any issue!
13 October 2025
We have given our bill and e-way bill to the vehicle clearly mentioning my buyers details .
13 October 2025
Invoice Details: GST law requires the invoice to mention the correct buyer and consignee details, reflecting the actual transaction—who paid and who receives the goods.
E-way Bill Consistency: The e-way bill should match the invoice in terms of shipper, receiver, and address. If your invoice and e-way bill show your company (X) as both buyer and consignee but use an alternative consignee address, this could raise suspicion for misreporting or intent to obscure the transaction trail.
In your case, if these details are different it can be considered as misrepresentation, raising risk of penalty or inquiry for GST evasion or documentation irregularity. Follow the steps exactly as per 'bill to ship to' directives.
E-way Bill Consistency: The e-way bill should match the invoice in terms of shipper, receiver, and address. If your invoice and e-way bill show your company (X) as both buyer and consignee but use an alternative consignee address, this could raise suspicion for misreporting or intent to obscure the transaction trail.
In your case, if these details are different it can be considered as misrepresentation, raising risk of penalty or inquiry for GST evasion or documentation irregularity. Follow the steps exactly as per 'bill to ship to' directives.
13 October 2025
All details are same in my case
13 October 2025
In that case no issue...
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Applicability of TDS on CFS, CHA fees, and shipping line charges
- Notice from IT DEPTT IF FD AMOUNT EXCEEDS 10 LACS
- Applicablity on tds
- Unable to generate and save json file for updated return
- GST payable under RCM
- Regarding TDS not deducted on rent
- Section 194I not showing in TDS RPU for Compnay Assessee for TDS on rent
- WRONGLY UPLOADED 10IF FOR COOPERATIVE SOCIETY
- Tax audit & Switching from Presumptive taxation
- PRODUCT AND SERVICE CATEGORY CODE
- Import purchase entry
- Rule 54(1A) for Distributing ITC
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
