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E-way Bill
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....-way Bill<br> Query (Issue) Started By: - ANIL ANIKHINDI Dated:- 5-4-2019 Last Reply Date:- 6-4-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Customer A has placed order with supplier B for manufacture and supply of goods. In the process certain Dies/patterns are required which A has asked B to procure locally, use in the process and sell to A separately. Now B want to raise invoice....
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.... for sale of Dies/patterns. These goods will be lying with B only till the completion of order. There will be no actual movement of goods. How to comply with e-way bill requirement in this transaction ? Can B mention consignee name and address same as that of B in the invoice to A? Reply By Dhruv Dedhia: The Reply: Rule 138 of CGST Rules 2017 states that every registered person who causes movem....
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....ent of goods of consignment value exceeding ₹ 50000/-in relation to supply or reasons other than supply shall before the commencement of such movement generate E waybill. Hence in the case where there is no movement of goods E way bill compliance is not required. Reply By Mahadev R: The Reply: In terms of Rule 138, Eway bill is required only when there is movement of goods. Movement shoul....
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....d be physical. In the present case, as there is no movement from B to A, B neeed to raise only tax invoice and there is no need to raise Eway bill. Reply By Ganeshan Kalyani: The Reply: Yes e way bill is not required as there is no movement of goods. Reply By KASTURI SETHI: The Reply: After in agreement with the experts, I would like to say that the literal meaning of the term "E-way Bil....
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....l" itself means electronic bill for for the way.<br> Discussion Forum - Knowledge Sharing ....