TaxTMI 
TaxTMI 
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?
E-way Bill
05 Apr 2019 
4 Replies 
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E-way bill requirement applies only when goods are physically moved; stationary supplier-held goods need no e-way bill.
E-way bill compliance is triggered by physical movement of goods and a prescribed consignment-value threshold; where goods remain with the supplier and there is no physical transport to the buyer, no e-way bill need be generated, though the supplier must issue a standard tax invoice for the sale. If movement meeting the regulatory conditions later occurs, e-way bill rules will apply. (AI Summary)
E-way bill compliance is triggered by physical movement of goods and a prescribed consignment-value threshold; where goods remain with the supplier and there is no physical transport to the buyer, no e-way bill need be generated, though the supplier must issue a standard tax invoice for the sale. If movement meeting the regulatory conditions later occurs, e-way bill rules will apply. (AI Summary)