'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' ?
REQUIREMENT FOR GENERATION OF E-WAY BILL
YUWRAJ KOTHARI
Who Generates the E-Way Bill in 'Bill to, Ship to' Transactions: A or B? A discussion on a forum addresses whether 'A' is liable to generate an e-way bill when 'B' requests goods to be transported directly to 'C', 'D', and 'E' from 'A's location. According to the responses, the e-way bill is typically prepared by the party initiating the movement of goods. In this scenario, 'B' or 'A' could generate the e-way bill, depending on who causes the movement. The 'Bill to, Ship to' model applies, where 'A' issues an invoice to 'B', and 'B' issues invoices to 'C', 'D', and 'E'. (AI Summary)