Master in Accounts & high court Advocate
9610 Points
Posted on 31 December 2024
As an electrical contractor from Karnataka, you're supplying services to a client in Delhi, and the project is located in Karnataka.
E-Way Bill Requirements To determine if you need to raise an e-way bill, consider the following: 1. _Supply Type_: You're providing a turnkey contract, which includes both goods and services.
2. _Invoice Details_: Your invoice is billed to the client in Delhi, but the goods are shipped to the project site in Karnataka.
3. _Inter-State Supply_: Although the client is from Delhi, the goods are being shipped within Karnataka (intra-state supply). E-Way Bill Not Required In this scenario, you don't need to raise an e-way bill for the following reasons:
1. _Intra-State Supply_: The goods are being shipped within Karnataka, which is an intra-state supply.
2. _Services Dominant_: Your contract is a turnkey contract, which includes both goods and services.
However, the services component is dominant, and the goods are being used for the execution of the project.
However, please note that: 1. _GST Invoice_: You'll still need to issue a GST invoice for the supply, which will include the details of the goods and services provided.
2. _GST Returns_: Ensure you're filing your GST returns accurately, reflecting the supplies made to your client.