E-Way Bill in case of Exports

[ROHIT GOEL]

How to generate e-way bill if goods are to be transported to the place of Clearing House agent for the purpose of exports..

[Rajagopalan Ranganathan]

Sir,

As per Section 20 of IGST Act, 2017, e-way bill provisions prescribed by CGST Act, 2017 are not made applicable to IGST Act, 2017. Therefore e-way bill provisions are not applicable to removal of goods for export.

[YAGAY and SUN]

However, the e-way bill would be issued from the place of seller to the port of loading.

Relevant FAQs on E-Way is mentioned below.

How the distance has to be calculated, if the consignments are imported from or exported to other country? The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs.

AI Summary

E way bill applicability: IGST treats CGST e way provisions as inapplicable to exports, yet issuance to port is practiced.
Section 20 of the IGST Act renders the e way bill provisions of the CGST Act inapplicable to the IGST Act, implying e way rules do not apply to removal of goods for export; notwithstanding this, administrative practice often issues an e way bill from the seller's place to the port of loading. For distance calculation in cross border movements, measure within the country from consignor place to the point where the consignment leaves the country after customs clearance (and analogously for imports).