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 andSUN]

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 Not Required for Exports Under IGST Act 2017; Applies Only from Seller to Port of Loading A forum discussion addressed the process of generating an e-way bill for goods transported for export purposes. One contributor noted that under the IGST Act, 2017, e-way bill provisions from the CGST Act, 2017 do not apply to exports. Another contributor clarified that an e-way bill should be issued from the seller's location to the port of loading. The discussion also covered how to calculate the distance for e-way bills, focusing on the domestic segment of the journey from the consignor's location to the point of customs clearance.