LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

E way bill

(Guest)

Dear advisor, Please help me here mentioned problems i am purchasing goods from noida for the value 235000. My supplier sent the goods directly to our consignee i am a buyer also i raise the invoice to our customers in this situation what is the procedure to raise the e way bill.

Reply
Follow
Share

3 Replies

Deepak Gupta (CA Student) (15922 Points)
Replied 23 August 2019

Press Information Bureau
Government of India
Ministry of Finance
23-April-2018 16:51 IST

Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017

A number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for “Bill To Ship To” model of supplies. In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:

‘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.

2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:

Invoice -1, which would be issued by ‘B’ to ‘A’.
Invoice -2 which would be issued by ‘A’ to ‘C’.

3. Queries have been raised as to who would generate the e-Way Bill for the movement of goods which is taking place from ‘B’ to ‘C’ on behalf of ‘A’. It is clarified that as per the CGST Rules, 2017 either ‘A’ or ‘B’ can generate the e-Way Bill but it may be noted that only one e-Way Bill is required to be generated as per the following procedure:

Case -1: Where e-Way Bill is generated by ‘B’, the following fields shall be filled in Part A of GST FORM EWB-01:

1.	Bill From:	In this field details of ‘B’ are supposed to be filled.
2.	Dispatch From:	This is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’.
3.	Bill To:	In this field details of ‘A’ are supposed to be filled.
4.	Ship to:	In this field address of ‘C’ is supposed to be filled.
5.	Invoice Details:	Details 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:

1.	Bill From:	In this field details of ‘A’ are supposed to be filled.
2.	Dispatch From:	This is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’.
3.	Bill To:	In this field details of ‘C’ are supposed to be filled.
4.	Ship to:	In this field address of ‘C’ is supposed to be filled.
5.	Invoice Details:	Details of Invoice-2 are supposed to be filled.

https://pib.gov.in/newsite/PrintRelease.aspx?relid=178856

(Guest)

Thank so much for your valuable information

Dimpi Sharma (Job) (60 Points)
Replied 23 August 2019

Sometime before, I have faced this kind of problem then one of my friends' advice I visited the website TradenFill their experts have given me some tips and throughout helping me a lot in all these things to get out of this problem I would say thanks to Tradenfill and its team.