WAY BILL compliance

Hi Vinod,

Here's how E-Way Bill compliance works in your scenario:

Situation:

• You (trader in Mumbai) bought goods from a manufacturer in Rajasthan.

• The manufacturer sent goods directly to Tamil Nadu on their own waybill.

• You raised an invoice referencing the manufacturer's waybill.

• You did not generate your own E-Way Bill.

E-Way Bill Rules:

1. Who needs to generate E-Way Bill?

   • Every registered person who causes movement of goods of value exceeding Rs. 50,000 (intra- or inter-state) must generate an E-Way Bill.

2. In your case:

   • The goods are moving from Rajasthan to Tamil Nadu, bypassing your location (Mumbai).

   • The manufacturer (supplier) is causing the movement.

   • Therefore, the supplier (manufacturer in Rajasthan) is responsible to generate E-Way Bill for movement of goods to the buyer (you or Tamil Nadu recipient).

3. Your responsibility:

   • Since goods are not moving from your place of business (Mumbai), you are not required to generate a separate E-Way Bill.

   • However, if you cause movement of goods from your place (e.g., if you dispatch goods yourself later), then you must generate an E-Way Bill.

4. Invoice reference to supplier's E-Way Bill:

   • It is acceptable to refer to the supplier's E-Way Bill on your invoice.

   • Just ensure the supplier has generated the E-Way Bill properly.

Conclusion:

• You do not need to generate a separate E-Way Bill if the goods are directly shipped from the supplier (manufacturer) to the buyer (Tamil Nadu) and the supplier has generated E-Way Bill.

• Your practice of invoicing with reference to the supplier's waybill is correct.

If goods physically move from your location or if you dispatch the goods to another party, then you would need to generate your own E-Way Bill.