A= Supplier of Machinery
B= Agent
C= Final Recipient of Machinery
B has issued Purchase order to A for Rs. 10,00,000/- stating that material to be billed to B and deliver (Ship to) the Goods to C.
C has released Purchase Order on B for Rs.12,00,000/-
If A has issued E Way Bill for value of Rs.10,00,000/- stating that Bill to B and ship to C. However The final invoice will be raised by B to C at Rs. 12,00,000/- .
C is asking to produce E Way Bill for Rs. 12,00,000/- whereas A has supplied machine on E Way bill for 10,00,000/-.
In such case who is liable to generate E-Way bill and at what value .
Debate on E-way Bill: Should Value Reflect Supplier's Price or Final Invoice? Experts Weigh In on GST Compliance. In a discussion about the correct procedure for generating an e-way bill under GST for a sale in transit, an issue arises when a supplier (A) ships machinery directly to the final recipient (C) on behalf of an agent (B). A generates an e-way bill for Rs. 10,00,000, while B invoices C for Rs. 12,00,000. One expert suggests the e-way bill should reflect the value at which B invoices C, as the goods move from B to C. Another expert clarifies that A can generate the e-way bill for Rs. 10,00,000, but B can also generate it for Rs. 12,00,000, emphasizing that the e-way bill's value does not affect C's credit availment. (AI Summary)
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