Need expert opinion

Hi Deepak,

Your query is quite common in supply chain scenarios involving multiple locations and parties. Here's how you can handle the invoice and e-way bill under GST:

Situation Recap:

• You (Supplier) in Shimla receive order from Client (Shimla).

• Goods are manufactured in Mumbai.

• Goods to be delivered directly to Client's associate in Hyderabad.

• You want to bill the client (Shimla) but do not want to disclose manufacturer details to client or associate.

Key Points & Suggestions:

1. Invoice Issuance:

   • As the supplier registered in Shimla, you raise invoice to your client in Shimla.

   • Invoice should show your Shimla GSTIN as supplier.

   • The invoice can mention the delivery address as the client's associate in Hyderabad.

2. E-Way Bill Generation:

   • The e-way bill must be generated by the registered person responsible for dispatch.

   • Since the goods are shipped from Mumbai (factory location) to Hyderabad (client's associate), the person in Mumbai (manufacturer or your branch) should generate the e-way bill.

   • The e-way bill should mention the consignor as Mumbai location and consignee as Hyderabad location.

3. Maintaining Confidentiality of Manufacturer:

   • Since GST e-way bill requires mentioning the consignor’s name and address (Mumbai factory), your client or his associate will see this on the e-way bill system.

   • But the invoice you raise from Shimla will not mention the manufacturer.

   • If you want to keep manufacturer confidential from the client, ensure that the invoice only shows your Shimla address and details.

   • You can have a tri-party agreement with the manufacturer allowing direct dispatch without disclosing details to your client.

4. Compliance Check:

   • Ensure your Mumbai manufacturing unit is registered under GST.

   • The Mumbai unit needs to be properly reflected as a place of business in your GST registration or you need to have an inter-state supply process.

5. Alternate Method:

   • You may consider stock transfer from Mumbai to Shimla branch (inter-state movement), then issue invoice from Shimla to client and dispatch from Shimla to Hyderabad.

   • This adds an extra step but keeps manufacturer’s location confidential.

Summary:

Final Advice:

• Legally, e-way bill details (consignor) must reflect actual location from where goods are dispatched.

• Invoice can be issued from your Shimla location as supplier.

• Discuss with your manufacturer and client to ensure smooth logistics and compliance.

• Consult your GST practitioner or CA for structuring your supply chain to maintain confidentiality and compliance.