As far as e_way Bill is concerned, the online template (with fields to capture only FROM & TO location datails) which has been attached presently to generate e_way bill is to be redesigned with fields to capture SUPPLIER, CONSIGNOR & RECEIVER location details.
This is mainly to accomodate the following business scenarios :-
1. Invoices raised with "Billed to"<->"Shipped to" concept &
2. Invoices raised at Principal Manufacturer's location but materials to be supplied directly from Job Worker's premises with ref. to sec.143(1)(b) of CGST Act, 2017.
If necessary provisions are made as discussed above, then the confusions prevailing in the present situation in connection with
1. who has to generate e_way bill & 2. How to ship the materials without any problem en-route will be sort out.
Hope, necessary representation will be made in this connection and the prevailing confusions will get off-set soon.
D.Ganeshkumar, M.Com.,
CAclubindia
