GST liability and Eway bill

[Hariharan Sundaram]

In continuation to my previous query, kindly enlighten me suppose person in Delhi refuses to accept the goods and the supplier from chennai also finds another buyer in Delhi how EWay bill is to be raised?

[Shilpi Jain]

A credit note to be raised for the first invocie.

For second transaction issue an invoice and while generating e way bill, the dispatch from location will be the place where the vehicle is diverted from on receipt of the fresh order.

[Hariharan Sundaram]

Thank you very much Mam and kudos to your fantastic acumen

[Ganeshan Kalyani]

'Dispatch From' location field is given in EWB form to generate EWB for this type of transaction.

AI Summary

E-way bill: when goods are refused and re-sold, issue a new invoice and set dispatch-from as diversion point.
Issue a credit note for the first invoice if the consignee refuses the goods. For the second sale, issue a new invoice and generate the E-way bill, recording in the Dispatch From field the location where the vehicle is diverted upon receipt of the fresh order.