Bill To Ship To Model and Ex - Works Contract

[Kaustubh Karandikar]

XYZ (Registered in Gurgaon) is supplying the goods to PQR (Registered in Maharashtra). XYZ is giving the delivery to PQR at Gurgaon since the contract is ex – works. PQR is arranging his own transporter for taking the delivery from Gurgaon and the goods are delivered to the customer of PQR at Chennai. In my view, XYZ will issue Invoice on PQR by charging IGST but will not prepare E – Way Bill since goods handed over to PQR at Gurgaon. PQR in turn will issue Tax Invoice and E – Way Bill in the name of his customer at Chennai by charging IGST. The truck from Gurgaon will accompany the Invoice and E – Way bill of PQR. Is my understanding correct?

AI Summary

Clarification on Ex-Works Contract: Either Supplier or Buyer Can Issue E-Way Bill, Referring to April 2018 Guidelines. XYZ, registered in Gurgaon, supplies goods to PQR, registered in Maharashtra, under an ex-works contract. PQR arranges transportation from Gurgaon to Chennai, where the goods are delivered to PQR's customer. XYZ issues an invoice to PQR, charging IGST, but does not prepare an e-way bill since the goods are handed over at Gurgaon. PQR issues a tax invoice and e-way bill to its customer in Chennai, also charging IGST. The query is whether this process is correct. The response clarifies that either PQR or XYZ can issue the e-way bill, referencing a press release from April 23, 2018.