Raising of ewaybill

Great question, Adhip! Here's how it works in this scenario:

• Since the supplier is directly dispatching goods to Y’s client, Y is the recipient of goods but not the consignor moving goods themselves.

• Who needs to generate the e-way bill?
  Typically, the person causing the movement of goods (usually the supplier) or the recipient needs to generate the e-way bill.

• In this case:

  • The supplier will generate the e-way bill since goods move from the supplier’s place to Y’s client.

  • The "Dispatch From" address on the e-way bill will be the supplier's godown address.

  • The "Delivery To" address will be the client’s address of Y.

• Does Y need to generate an e-way bill?
  No, since Y is not the one causing the movement of goods or physically transporting goods; the supplier is doing that directly.

• However, Y should ensure that the supplier has generated the e-way bill correctly, and Y records it properly for GST compliance.

Summary:
Supplier generates the e-way bill, Dispatch From = supplier’s godown, Delivery To = Y’s client.

If Y was transporting goods themselves from the supplier or from their own godown, then Y would have to generate the e-way bill with their dispatch address.