e way bill

1. Bill To and Ship To under Eway Bill

Under “Bill To Ship To” model of supply, there are three persons involved in a transaction:

‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’

‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’

‘C’ is the recipient of goods

Here two supplies are involved and two tax invoices are required to be issued:  

a) Invoice -1, which would be issued by ‘B’ to ‘A’  

b) Invoice -2 which would be issued by ‘A’ to ‘C’

Case -1: Where e-Way Bill is generated by ‘B’

The following fields shall be filled in Part A of GST FORM EWB-01:

1Bill FromIn this field details of ‘B’ are supposed to be filled2Dispatch FromThis is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’3Bill ToIn this field details of ‘A’ are supposed to be filled4Ship ToIn this field address of ‘C’ is supposed to be filled5Invoice DetailsDetails of Invoice-1 are supposed to be filled

Case -2: Where e-Way Bill is generated by ‘A’

The following fields shall be filled in Part A of GST FORM EWB-01:

1Bill FromIn this field details of ‘A’ are supposed to be filled2Dispatch FromThis is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’3Bill ToIn this field details of ‘C’ are supposed to be filled4Ship ToIn this field address of ‘C’ is supposed to be filled5Invoice DetailsDetails of Invoice-2 are supposed to be filled

 

2. Delivery at a different place

There are certain circumstances under which the goods being transferred are sent to a location other than the location of the purchaser (registered address). Below are some examples of peculiar circumstances where a buyer may ask for delivery at a different location or to a third party:

i. Buyer requiring delivery at one of his warehouses which is at a location other than his registered office.

ii. Buyer (trading business) require delivery of goods directly to one of his customer’s locations (third party).

iii. Buyer requiring delivery of goods to a specially designed storage facility (cold storage, customs warehouse, etc.)

iv. Buyer requiring delivery of goods to an institutional customer to whom he has already sold the goods further who is at a different location.

v. Buyer’s customer is a retail chain and requires delivery of goods to various outlets.

Under all the above-stated circumstances, the ‘Bill to’ and ‘Ship to’ address as in the GST invoice shall be different. As the customer buying the goods has his billing address at his registered office address whereas the goods are shipped to a different address. This address is required while generating the Eway Bill for transfer of goods.

While generating the Eway bill, the person should clearly mention the GSTIN of the buyer and the delivery location. The delivery location mentioned there shall be the actual delivery location where the goods are to be delivered and not the billing location (in case if delivery location is different from billing address).

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