E WAY BILL

[Arjun Prajapati]

There is three Parties involve, One is My Client (Say A), His Client (Say C) and Supplier (Say B),

Now, A is in Construction Contract (Supply of Material & Services) and Purchasing Goods from B directly at Client Site where construction is going on and B issuing E-way bill as 'Bill to A' and 'Ship to C'.

Now A has completed Construction and want to raise invoice to C.

My Question is, Whether Mr. A is liable for E-Way bill to Mr. C.

[Ganeshan Kalyani]

I guess your question is whether e-way bill is required on movement of goods from B to C directly without bring the same to A. Here, since there is no movement of goods from A to C directly A is not required to generate eway bill. B should generate eway bill stating in the NIC portal as bill to A and ship to C.

[Ganeshan Kalyani]

Better coordination is required between A and B. In any case material should not move from the premises of B without having eway bill copy.

[Ganeshan Kalyani]

Since there is no movement of goods from A to C on final billing the requirement of eway bill does not come. Eway bill is required only when there is movement of goods.

[KASTURI SETHI]

I agree with all the three replies of Sh.Ganeshan Kalyani Ji. All have values and his reply is completed in this way.

AI Summary

E-way bill requirement: supplier must generate the e-way bill when goods move directly to consignee, not the intermediary. Where a supplier ships goods directly to the client under a bill-to/ship-to arrangement, the obligation to generate an e-way bill is tied to the physical movement of goods; since there is no movement from the intermediary contractor to the client, the intermediary is not required to generate an e-way bill and the supplier must ensure the e-way bill is prepared before dispatch.