sujit naha (accountant) (340 Points)
07 September 20211) Manufacturer -- At Bihar ---2) Dealer - At West Bengal --3) End User - At Uttar Pradesh
Subject: Dealer Wants to Despatched Goods from Bihar to Uttar Pradesh without Bringing back at West Bengal
Conditions: Manufacturer Raise Invoice to Dealer and Dealer Raise Invoice to End User
question: What is the E Way Bill Procedure ????
Please reply .. thanks
CMA Poornima Madhava
(CMA)
(13097 Points)
Replied 07 September 2021
The manufacturer can raise the ewaybill using BILL TO SHIP TO concept. But if this is done, the end customer would know the price charged for the dealer.
If price is not to be disclosed, then the manufacturer can raise a delivery challan and generate ewaybill on the basis of DC and ship the goods to the end customer and subsequently raise the invoice on the dealer. Thereafter, the dealer may generate invoice to the end customer.
sujit naha
(accountant)
(340 Points)
Replied 07 September 2021
#CMA Poornima Madhava
Thanks for reply..... But some questions in my mind
1) Delivery Challan -- This option is available in Other section of Way bill and have to clarify why we did not
issued GST Invoice at the time of delivery
2) Dealer Raise Invoice to End User --This stage there is no need to generate way bill by dealer ?? Am I right ??
If so, GST authority can asked to Dealer that without Way bill your GST Invoice is invalid
CMA Poornima Madhava
(CMA)
(13097 Points)
Replied 07 September 2021
1) Consider as sale after approval
2) Dealer need not generate ewaybill again as there is no movement of goods.
Legally, the manufacturer is required to generate ewaybill on BILL TO SHIP TO concept. But since there is a practical difficulty for smooth running of business, this is an option I can think of. Even if this option is opted for, there is no revenue loss to the government if the invoice is raised in the same month by both the parties.
B.R.Vinod kumar
(Accounts Manager)
(275 Points)
Replied 07 October 2021
CAclubindia
