REQUIREMENT FOR GENERATION OF E-WAY BILL

[YUWRAJ KOTHARI]

'A' received order for goods worth more than ₹ 1,00,000/- from 'B'. On completion of order, B requested to keep goods in 'A' place and transported the goods directly to his buyers i.e C,D and E from 'A' s place. Entire process of transportation was borne by 'B' himself. 'A' issued invoice in the name of 'B'. In this case, is 'A' liable to generate e-way bill to 'B' ?

[KASTURI SETHI]

E-way bill is prepared by a registered person who causes movement of goods.An e-way bill contains two parts - Part A to be furnished by the registered person who is causing movement of goods (may be consignor or consignee )and part B (transport details) is to be furnished by the person who is transporting the goods.As per rule 138 of CGST Rules, 2017, e-way bill is a document which is required for the movement of goods from the supplier’s place of business to the recipient taxpayer’s place of business

In the above scenario, B has asked A to transport the goods directly to C, D , E etc..In such a case the goods are to be delivered from the place of business of A to C, D & E. In this situation, two invoices will be prepared, one by A on B and second by B on C., D, E The E-way bill be prepared either by B or A depending upon who causes movement of goods.

A will generate E-way bill on C, D, E (receiver of goods.). More details are available in FAQs on CBIC's site. Pl. read carefully.

[Kashish Gupta]

Further to add on, the tax invoice as well as E-Way Bill would be generated under "Bill to, Ship to" model.

[YAGAY and SUN]

In this matter B is also required to issue Tax Invoice to C, D and E. No e-way bill will be generated by B as goods were directly supplied by A on behalf of B to C, D and E. For better understanding about how, e-way bill will be issued in Bill to Ship to transaction, please do check the following link.

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

AI Summary

E-way bill responsibility: person causing movement must generate the e-way bill in bill-to ship-to supply chains.
E-way bill obligations lie with the registered person who causes movement; Part A is furnished by that person and Part B by the transporter. In bill-to/ship-to arrangements where supplier A ships directly to B's buyers, documentation includes A's invoice to B and B's invoices to end buyers, and the e-way bill is to be generated by the party who causes movement-commonly A when A ships on behalf of B to the receivers.