E-way Bill

[ANIL ANIKHINDI]

Customer A has placed order with supplier B for manufacture and supply of goods. In the process certain Dies/patterns are required which A has asked B to procure locally, use in the process and sell to A separately. Now B want to raise invoice for sale of Dies/patterns. These goods will be lying with B only till the completion of order. There will be no actual movement of goods. How to comply with e-way bill requirement in this transaction ? Can B mention consignee name and address same as that of B in the invoice to A?

AI Summary

E-way Bill Not Required for Non-Movement of Goods Under Rule 138 of CGST Rules 2017; Issue Tax Invoice Instead. Customer A ordered goods from Supplier B, requiring B to procure and use certain dies/patterns locally, which B will invoice to A separately. However, these dies/patterns will remain with B until the order is completed, with no physical movement of goods. Four responses clarify that, under Rule 138 of the CGST Rules 2017, an e-way bill is not necessary since it is only required for the physical movement of goods exceeding 50,000. B should issue a tax invoice without generating an e-way bill, as there is no actual movement involved.