- priyakash35@gmail.com
- | Goods and Services Tax
- 28 Apr 2018
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- 12 comments
As we all know E way bill is applicable to raise for interstate transaction more than 50,000 also need to raise for intra state transaction more than 50,000 but intra state is not applicable for all states.
Everyone one has doubt to how to raise e way bill in case “Bill to Ship to” terms.
Firstly we all need to understand “Bill To Ship To”. When we purchase goods from anyone and direct deliver the goods to third party (purchaser). It called “Bill To Ship To”.
Let’s taken an example to understand in a better way:
A seller of West Bengal sold goods to B in Goa and B sold goods to C in Odisha. But goods are direct deliver by A from West Bengal to C Odisha.
In this case A has to raise a eway bill in the name of B and in the place of Bill To in way bill the details of B has to be given and in the place of Ship To address of C which is Odisha address has to be given because destination place is Odisha. Important part is in this term only one eway bill is enough for movements of goods.
But also B has to raise E way bill for his records and documentation. B can raise e way bill at any time before dispatching of goods at Odisha. B has to raise an e way bill where he has to mention bill from (self details automatically taken) and in the place of “Dispatch From” address of A because the goods actually dispatched from the place of A.
Also B can mention same transporter details as mentioned by A if there is no change in transporter between dispatch to deliver. If there any change occur after raising way bill also B can update their vehicle details at e way bill portal in the section of Update vehicle details.
I hope this article is helpful.
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what are the documets in case of your example A west bengal transporter should carry while delivering to C at odisha.
A WAY BILL to B and invoice. and does he have to carry A WAY BILL and invioice to C
Hello,
This is the scenario of within state transport of Goods worth above Rs. 50,000/-.
Person X sells goods to Person Y who is a trader (this is hand delivery sale). Here goods aren’t physically moved – it’s still in Person X’s godown.
Subsequently, Person Y sells it to Person Z (through motorized transport).
Who shall be complied to issue E-Way bill ?
Does Person X also need to issue E-Way bill ?? even if its a hand delivery sale ??
SIR, I have a question that A (Kolkata) dispatched material to C (Odisa) on order of B (Haryana) . but in transit B divert same consignment to D (Maharashtra) . Then how B can generate E Way bill to deliver consignment to D (Maharashtra) & how calculate the distance from middle.
Kindly give your opinion
Dear Udaya,
Instead of three registered persons in this chain of supplies, if there will be four registered person i.e. A instruct B to deliver goods to at C but then C instruct to deliver at D.
Please reply.
Thanks & regards,
Ajay Panigrahi
Dear Priya,
I think there is no need for ‘B’ to generate any eway bill as the same is already generated by ‘A’. The purpose of generating the eway bill is for the movement of goods only. The same is already covered in the eway bill generated by ‘A’. There is no movement of goods in the second case, which already covered.
Dear Sir,
You are absolutely right that’s why I have mentioned in my article very clearly that A is liable to raise eway bill and only that e way bill is enough for movement of goods.
Second eway bill is optional for B for documentation it is not necessary. Because e way bill required for movement of goods only..
So I totally agree with you.
Thank you so much for your valuable reply.
Yes, Thanks.
Sir,
what if A customer ordered from Haryana for a value of 3 lakh for 10 nos. of goods to B at Delhi . And B have to deliver at goods to multiple locations in India whereas 1 single items prices less then 50000. How to issue eway bill in this process.
Hello
Mr. K. C lau,
Firstly As much as I have understand that Mr. B purchased from Haryana and directly deliver it to multiple locations. So in that case Mr. A generate only one eway bill behalf of Mr. B and If Mr. A is ready in terms of communication with B, he can generate bulk e way bill and mentions all delivery address but the party details means B is same or if otherwise generate only one bill against the dispatch address. This is obvious thing that if Mr. A is not generate bulk eway bill means he is not deliver to exact place to C, D, E misc. Parties. So after arriving destination place or in Delhi border, B have to change their transporter for delivery to multiple places so then B can generate multiple eway bills with related to multiple invoices and trasporters. So A part ends only from Haryana to Delhi where he despatched the goods. B has to mention in all e way bills from where the goods were despatched it can be Delhi border or any other place.
I hope you understand.
Thank you.
Also if B sale made below or equal to 50,000 to another state from the value of invoice which is purchased from A there is no requirement of E way bill generation by B for that invoice.
Thank you.
I have a trading business of Imitation Jewellery.E way Bill is necessary for me?
Hello,
Mr. Subrata Ghosh
GST Council approves a list of 153 items that have been exempted from the requirement of obtaining e-way bills. Also jewellery comes in the exempted items. So you do not need to generate.
Thank You.