TaxTMI 
TaxTMI 
SALE IN TRANSIT
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....ALE IN TRANSIT<br> Query (Issue) Started By: - SURYAKANT MITHBAVKAR Dated:- 20-11-2023 Last Reply Date:- 22-11-2023 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>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 Ord....
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....er 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 . Reply By Ganeshan....
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.... Kalyani: The Reply: Since the material movement is from B to C the value at the which the invoice is raised by B on C, the e-way bills should also generated with that value. A can invoice on B and need not generate EWB as there is no physical movement. Reply By Padmanathan Kollengode: The Reply: Whether the actual movement of goods from A to C or from B to C? From the query, I understand tha....
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....t it is from A to C. The e-way bill is required to be generated by person who initiates the movement of goods: I: if A is generating E-way Bill based on A's invoice, then value will be Rs.10,00,000/-. II: Alternatively, B can also generate e-way bill with 'Bill from'- B's address and 'Ship from'- A's address, giving reference to B's invoice in which case amount w....
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....ill be 12,00,000/- Pls refer to CBIC press release dated 23-04-2018 in this regard, which can be found here: https://pib.gov.in/Pressreleaseshare.aspx?PRID=1529945 In either case, C's credit availment is only based on B's invoice which is also reflected in C's GSTR-2A. E-way bill is only for the movement and it has nothing to do with credit availment per se. So there is no reason for....
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.... C to worry about value in e-way bill.<br> Discussion Forum - Knowledge Sharing ....