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GST Update on E Way Bill in

GST Update on E Way Bill in ‘Bill to’ and ‘Ship to’ case

GST Update on E Way Bill in ‘Bill to’ and ‘Ship to’ case

E Way Bill is applicable all across the country. But there are many practical difficulties which are yet to be solved. Let us take up one of the situations.

It is to be noted that there are no legal provisions in respect to the number of E way bills that are to be generated if the billed to party is different from the shipped to party.

Further this is explained on the Website of E Way Bill by way of FAQ’s which is as follows:

“If the addresses involved in 'Bill to' and 'Ship to' in a invoice/bill belongs to one legal name/taxpayer as per GSTIN within the state, then one e-way bill has to be generated. That is, if the 'Bill to' is principal place of business and 'Ship to' is additional place of business of the GSTIN or vice versa in a invoice/bill, then one e-way bill is sufficient for the movement of goods.

If the addresses involved in 'Bill to' and 'Ship to' in a invoice/bill belongs to different legal names/taxpayers, then two e-way bills have to be generated. One e-way bill for first invoice, second e-way bill is from 'Bill to' party to 'Ship to' party based on the invoice/bill of the 'Bill to' party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions.

For example, A has issued invoice to B as 'Bill to' with C as 'Ship to'. Legally, both B and C are different taxpayers. Now, A will generate one e-way bill and B will issue invoice and generate one more e-way bill. As goods are moving from A to C directly, the transporter will produce both the invoices and e-way bills to show the shortcut movement of goods.”

The way of generating the two E way bills is clear but there is a practical difficulty in mentioning the distance in the Entry Form which defines the validity of the Bill.

For instance, A situated in Bangalore sells goods to B situated in Jodhpur. B asks A to deliver the goods to third party C situated in Jaipur.

As per the answer given in the FAQ’s A shall generate E Way bill mentioning the distance between Bangalore to Jaipur. And B shall generate E way bill in the name of C mentioning the distance between Jaipur to Jodhpur. The validity of E way bill shall expire in the second case as there is no much distance between Jaipur to Jodhpur.

In our view it is be noted that the distance to be mentioned on both the e way bills as stated above shall be same that is the distance between the location of the supplier and the location of ultimate recipient.

 

We hope the above will be beneficial to you.

The content of this GST update is for educational purpose only and not intended for solicitation.
You can reach us at www.capradeepjain.com, at our facebook page on https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/ as well as follow us on Twitter at https://www.twitter.com/@capradeepjain21.

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