Way Bill for Export Confusion

So Many Exporters Generated E Way Bill for Exports under Two way :

1) Option : Bill To 

    Destination : Others Country and Pincode : 999999

 2) Another Option : Bill to Ship To

     Ship to  : upto  Indian Border and Pincode : Said Border Area

Kinly Let me know what is Correct Way to Generate Way Bill for Exports  

Point No. 1 or Point No. 2

Thanks

Replies (2)
Quick Summary
This discussion clarifies the correct way to generate an e-way bill for exports. For direct exports where goods go straight to the port, use the 'Bill To Destination: Other Country' option with pincode 999999. The 'Bill-to-Ship-to' method is for scenarios involving three parties, like when goods go directly to a freight forwarder on behalf of the exporter. Be aware of upcoming mandatory GSTIN capture for Ship-To details in Bill-to-Ship-to transactions from August 1, 2026.

To generate an e-way bill for exports, you should follow the first option:

*Bill To Destination: Other Country and Pincode: 999999*. This is because the 'Ship To' party is located outside India and is unregistered.¹

Here's a step-by-step guide to generate an e-way bill for exports: -

*Access the E-way Bill Portal*: Log in to the e-way bill portal using your valid login credentials. -

 *Select Supply Type*: Choose "Export" as the supply type from the drop-down options. -

 *Enter Trade Details*: Accurately enter the exporter's details, such as GSTIN, legal name, and state, under the 'Bill From' section. -

*Specify Dispatch and Delivery Points*: Enter the exporter's warehouse address under 'Dispatch From' and code '999999' along with the country name under 'Ship To'. -

*Input Transporter Particulars*: Enter the carrying vehicle number, transporter ID (if registered), document number, and other required details. -

*Provide Item-Wise Details*: Specify HSN codes, item-level value, tax rates (if any), and other details for the exported goods. -

 *Furnish Document References*: Provide details like invoice number, date, and corresponding shipping bill references. -

 *Submit and Generate*: Submit the details, and the portal will generate a unique 12-digit reference number, acknowledging the successful documentation. By following these steps, you can generate a compliant e-way bill for exports.

Both methods are valid, but serve different scenarios.

METHOD 1 (direct export, goods going straight from seller to port):
- Bill From: your GSTIN
- Ship To: country code 999999
- Used for straightforward export of goods under LUT

METHOD 2 (Bill-to-Ship-to, goods going from manufacturer directly to freight forwarder on behalf of exporter):
- Bill To: exporter GSTIN
- Ship To: freight forwarder or port address
- Used when 3 parties are involved

IMPORTANT: From August 1, 2026, GSTN is making Ship-To GSTIN capture mandatory in Bill-to-Ship-to transactions. For exports to foreign buyers, use the export flag and country code 999999. For freight forwarder as Ship-To, enter URP if unregistered.

Blog reference: taxgarden.in/blog/e-way-bill-ship-to-gstin-august-2026-changes covers what changes from August 1.

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