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?"

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.