GSTIN on E-Way Bill

[Kaustubh Karandikar]

In Some cases of dispatch wherein the billing address of the customer is Maharashtra & shipping address is other than Maharashtra. While preparing E-Way Bill GSTIN No is mentioned Bill to party & there in no field to mention the Shipp to Party GSTIN No. in E-Way Bill form. However, recently as informed by the transporters, this will not be acceptable in case of any GST Officers verify the Invoice during transit. What is the correct position under the e-way bill provisions? Is GSTIN of Ship to Customer is mandatory and if yes where to mention it when there is no field available?

[SHIVKUMAR SHARMA]

There is no provision to mention GSTN Number of Ship to party in the E way bill .If transporter is not accepted Consignment then you can mention the GSTN Number of Ship to party in the address of Ship to party Column in continuation of ship to party address. .

[YAGAY and SUN]

for further information please check the PIB

Bill To Ship To” for e-Way Bill under CGST Rules, 2017
 

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Yagay.

[PAWAN KUMAR]

NO NEED TO FILL SHIP TO PARTY GSTIN. NO COLUMN ON EWAY BILL PORTAL

AI Summary

GSTIN of Ship-to Party not required on e-way bill portal, but may be appended to ship-to address if needed.
There is no dedicated e way bill field for the GSTIN of the ship to party, and the rules do not require a separate mandatory entry; if transporters or officers demand it during verification, the ship to GSTIN may be appended to the ship to address field as a practical workaround.