Bill TO and Ship TO

[SURYAKANT MITHBAVKAR]

We have intend to deliver Goods from our Suppliers Place to our Customer.

We are raising E-way bill saying that Bill to (Customer) Ship From (Vendor).

Query: Which value should be declare on E-way bill either Vendor Invoice (Purchase) or Our Invoice (Sales)

Since the our customer require e-way bill amount should be equal to our sales value.

[Amit Agrawal]

Value - to be declared in such E-way bill - should be your selling price and not the purchase price.

This is strictly personal view of mine and the same should not be construed as professional advice / suggestion.

[KASTURI SETHI]

Yes. Very clear from Explanation 2 to Rule 138 (1) of CGST Rules read with Section 15 of CGST Act.

[Shilpi Jain]

Since customs requires EWB with sale value, you can issue the EWB (and not the vendor) with that value and accompany it with ur invocie to customer

AI Summary

Use Sales Invoice Value on E-way Bill as per CGST Rules; Reflects Selling Price, Not Purchase Price. A query was raised about the appropriate value to declare on an E-way bill when goods are delivered from a supplier to a customer. The question was whether to use the vendor's invoice value or the sales invoice value. Three responses were provided. One suggested using the selling price, not the purchase price, as a personal view. Another confirmed that the selling price should be used, referencing the CGST Rules and Act. The third response agreed, noting that customs require the E-way bill to reflect the sales value, accompanied by the sales invoice.