Spare parts billing or eway billing

This query is : Resolved

(Querist)
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06 August 2024 Hello All,

We are Importers and sell locally, having 4 branches. Imported stock like machines and others come to Mumbai Port and we send them to branches by stock transfer.

Whereas all our spare parts are imported at our Noida office via AIR.
We bill spares to the customers from our local branches, however our dispatch is from Noida as we do not know which parts will be required to stock locally as we are having more than 10000 spare parts.

Can use the 'bill to and ship from ' way of billing . if so then while billing the Accounting system wont be having the stock of the spares required.

Please guide

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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13 August 2025 Here’s the breakdown and guidance:
1. Can you use “Bill To” and “Ship From” Different Locations?
Yes, GST rules allow you to have a “Bill To” (place of supply or customer billing address) different from “Ship From” (dispatch location).
This is common in businesses with centralized warehouses (Noida) dispatching goods to customers served by local branches (billing).
Your invoice should clearly mention:
Billing address (customer branch or place of supply)
Dispatch address (Noida warehouse)
2. Stock Management in Accounting System
Your concern is valid: If you bill from branches but dispatch from Noida warehouse, the branch system may not reflect actual stock.
To manage this:
Maintain centralized inventory in Noida warehouse system.
When dispatching spares from Noida, record stock movement out of Noida.
Use inter-branch stock transfer entries to allocate stock to branches as per billing requirements.
Alternatively, implement an ERP system that integrates centralized warehouse and branch billing for real-time stock updates.
3. eWay Bill Implications
eWay Bill should be generated from the place of dispatch, i.e., Noida warehouse in your case.
The eWay Bill details will show Noida as the “From” location and customer’s delivery address as the “To” location.
Even if the billing is done by branches, the transport document and eWay bill must correspond to the actual movement of goods from Noida.
4. GST Invoice Details
Invoice should clearly mention:
Supplier’s GSTIN
Billing address (branch GSTIN if registered separately)
Dispatch address (Noida warehouse GSTIN or principal place)
HSN codes and quantities
eWay Bill number (for dispatch)
5. Other Considerations
If branches are separately registered GST units, billing from them while dispatch is from Noida can complicate GST compliance.
In such cases, consider:
Branch-wise GST registration and filing
Documenting inter-unit stock transfers properly
Summary Table:
Aspect Guidance
Billing Location Can be branch or customer billing address
Dispatch Location Should be actual dispatch point (Noida warehouse)
Stock Records Maintain centralized stock at Noida; update branch billing accordingly
eWay Bill Generate from Noida warehouse as “From” location
GST Compliance Ensure proper GSTIN declaration as per place of supply

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