PLACE OF SUPPLY OF GOODS

[SUNIL ADDANKI]

IAM DOING BUDINESS IN TAMILNADU AND IAM PURCHASING GOODS FROM ANDHRA PRADESH AND SENDING GOODS DIRCTLY FROM ANDHRA PRADESH TO MAHARASHTRA

SUPPLIER IN ANDHRA RAISE INVOICE DIRECTLY TO TAMILNADU.

NOW MY DOUBT IS WHETHER HE SHOULD RAISE THE E WAYBILL TO COIMBATORE OR MAHARASHTRA.

PLEASE LET ME KNOW

[Rajagopalan Ranganathan]

sir,

The supplier at Andrapradesh supply the goods to Maharashtra at the instruction of the customer in Tamilnadu. As per the prescribed form GST EWB-01 row A4 requires declaration of place of delivery. Therefore the suppler has to indicate in the e-way bill the place of delivery as Maharashtra.

[Ganeshan Kalyani]

Address of delivery is required to be mentioned in the e-way bill number .

[YAGAY and SUN]

It is bill to ship transaction and e-way bill has column to capture such situation which do generally occurs in the Business Transactions.

[Padmanathan KV]

the e_way bill for movement of the goods. as the goods move from Andhra Pradesh to Maharastra directly, the E-way bill must be raised by the Andhra seller to your customer in Mahasrastra.

AI Summary

Place of delivery governs e way bill: supplier must show consignee's location as delivery place in bill to ship movements.
When goods are sent from the supplier's state directly to the consignee's state on the buyer's instruction, the supplier must record the actual delivery location as the place of delivery on the e way bill. In a bill to ship transaction the supplier raising the e way bill should indicate the consignee's address (Maharashtra) as the place of delivery and issue the e way bill for the movement to that delivery address.