Subject: Clarification on E-Way Bill Requirement for Counter Sales with E-Invoice

[vaibhav kumar]

'In the case of counter sales of a bike, where the customer drives the vehicle away from the showroom himself, we are not generating an e-way bill. However, when selling to a B2B customer and generating an e-invoice, I am unsure what address should be mentioned in the 'Ship To' section. The customer's registered address under as per GST is 25 kilometers away from our showroom. We deliver the vehicle to the B2B customer at our showroom itself. If we mention the customer's registered address in the 'Ship To' section, does that create a requirement to generate an e-way bill, even though it is a counter sale? Currently, we do not generate e-way bills for counter sales. Could you please clarify what address should be entered in the 'Ship To' section while generating the e-invoice to avoid e-way bill liability?'

[Sadanand Bulbule]

Dear Sir

1].You are aware of the thoughtful discussion being deliberated on your own such earlier issue. However the question of avoiding E-way bill does not arise, as long as the delivery of consignment of vehicles terminates at your counter only.

2]. But if you are causing the movement of such consignments, then E-way bill is necessary as the delivery is not at your counter but at the gate of the actual recipient of goods, which is 25 kilomteres away from your showroom irrespective of inter-state or intra-state supply.

3] In tax invoice, the full address/GSTIN of the buyer needs to be mentioned and delivery ex-showroom to avoid E-way Bill. 

4] It is not the address which warrants generation of E-way bill but who actually causes the movement of consignment decides the necessity of E-way bill. You know your business practice better than the subject experts. Decided accordingly..

[vaibhav kumar]

Dear Sir,

I am seeking clarification regarding the correct details to include in an e-invoice. Here are the specifics of the situation:

• We delivered New Bike to a our showroom for a B2B customer.
• The customer’s GST-registered address is 25 km away from the our showroom where the delivery was actually made.
• For e-invoicing, we need to determine the correct "Ship To" address.

Could you please advise on the following:

1. Ship-to Address: Should we use the showroom address (where the delivery occurred) or the GST-registered address of the customer in the e-invoice?
2. E-Way Bill Requirement: If the Customer address is used as the ship-to address, is an e-way bill required, and if so, what details should be included in it?

Your guidance on how to proceed with the e-invoice  in this scenario would be greatly appreciated.

[Sadanand Bulbule]

Dear Sir,
Much water has flown under and over the bridge on this issue. Businesses suffer more from non-compliance than inside pilferage. So take sufficient care and you should be able to defend your such transactions to avoid generation of E-way bill, if intercepted in transit. Also do not expect “perfect answers—— military style”. Experts may try to clear the doubts only. In general, just go along with the Act.

[KASTURI SETHI]

Sh. Sadanand Bulbule Ji,

Sir, Right advice and at the right moment. Fully cooked-up information/contents/material is not available on any website or in any book and here our intellect plays the role in taking any decision. Even we have to work hard to post reply here, especially, keeping in view of frequent changes in GST laws. It is not a cake walk to keep pace with the speed of frequent amendments in GST Laws. Even after a period of 7 years of the implementation of GST laws, GST laws are still in their infancy.

[Shilpi Jain]

Since it is counter sales, i understand that your responsibility ends at the time of the sale.

EWB is a document required for movement.

Also EWB can be generated by the recipient also. So it is not mandatory that the supplier has to issue EWB for each and every invoice.

If EWB is not generated then the customer will be at peril and no issue for the supplier in the instant case. 

AI Summary

E-way bill requirement: counter sales without supplier-caused movement avoid E-way bill; supplier-caused delivery triggers E-way obligation. E-way bill liability depends on who causes movement: no e-way bill is required where delivery is completed at the seller's showroom and the buyer takes the goods from the counter. If the seller causes movement to the buyer's location, an e-way bill is required. The e-invoice must show the buyer's full address and GSTIN; to indicate a counter sale and avoid transport-based obligations, record delivery as ex showroom. Recipients may generate the e-way bill when applicable.