E-Way Bill
This query is : Resolved
24 August 2020
I am exporter in delhi with delhi GSTIN.
I buy goods from moradabad (UP) and my supplier will send goods from his factory in moradabad to Mumbai port for custom clearance by road. Can MY SUPPLIER IN MORADABAD MAKE EWAY bill on "Bill to-Ship to' basis (Billed to me in delhi and shipped to Mumbai port) ?? If yes, then can My purchase bill date, EWAY bill date and ship date be same in this case ? Plus do I, as an exporter, also need to do anything from my part for EWAY bill purposes? Please advice.
I buy goods from moradabad (UP) and my supplier will send goods from his factory in moradabad to Mumbai port for custom clearance by road. Can MY SUPPLIER IN MORADABAD MAKE EWAY bill on "Bill to-Ship to' basis (Billed to me in delhi and shipped to Mumbai port) ?? If yes, then can My purchase bill date, EWAY bill date and ship date be same in this case ? Plus do I, as an exporter, also need to do anything from my part for EWAY bill purposes? Please advice.
24 August 2020
It will not fall under bill to ship to basis, as you only receive the goods and export at Mumbai port. Your purchase bill date, EWAY bill date and ship date be same. Only one tax invoice involved in this case.
Bill to ship to basis two tax invoices are raised.
Bill to ship to basis two tax invoices are raised.
24 August 2020
Thank you sir. Then how do I do it sir ? I purchase goods from my supplier in moradabad and the goods go directly to Bombay and I export them. I have delhi GSTIN and I don't have any office in moradabad so I can't make EWAY bill for goods transported from moradabad to Bombay.
24 August 2020
The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill.
Ask your supplier to generate Eway bill.
Ask your supplier to generate Eway bill.
24 August 2020
Thank you sir. My supplier will generate EWAY bill. Can you please tell me the procedure for making EWAY bill. The details are :
Supplier is in Moradabad. Buyer( me ) is in delhi. Goods move from supplier factory in moradabad to Mumbai port for custom clearance and subsequent export.
Supplier is in Moradabad. Buyer( me ) is in delhi. Goods move from supplier factory in moradabad to Mumbai port for custom clearance and subsequent export.
24 August 2020
In the tax invoice mention place of supply Mumbai port.
In the Eway bill give your GSTIN place of delivery mention Mumbai port it will be accepted.
In the Eway bill give your GSTIN place of delivery mention Mumbai port it will be accepted.
24 August 2020
Thank you for the patience to stay with me. One last clarification sir. You have mentioned "In the Eway bill give your GSTIN place of delivery mention Mumbai port" . Since my supplier in moradabad will make the EWAY bill, will he mention "his" or "my(exporter's)" GSTIN ?
And on the tax invoice you have said that place of supply will be mentioned as Mumbai as delivery is in mumbai. Won't it be like this : shipping party will be mumbai port and place of supply will be delhi as I am the buyer and I am in delhi ? I always thought that place of supply in tax invoice must be same state as state of buyer. Am I wrong ?
And on the tax invoice you have said that place of supply will be mentioned as Mumbai as delivery is in mumbai. Won't it be like this : shipping party will be mumbai port and place of supply will be delhi as I am the buyer and I am in delhi ? I always thought that place of supply in tax invoice must be same state as state of buyer. Am I wrong ?
24 August 2020
Shipping party will be you as you are exporting the goods.
Place of supply Mumbai port.
Yes, you are wrong, place of supply not your place but actual place of delivery of goods.
Place of supply Mumbai port.
Yes, you are wrong, place of supply not your place but actual place of delivery of goods.
24 August 2020
My views on this query are as under-
1. The supplier in Moradabad can raise invoice as bill to "you with Delhi GSTIN" and ship to "Mumbai Port".
2. The place of supply will be Delhi and hence the supplier should charge IGST.
3. Based on this invoice supplier can raise the ewaybill on "Bill to and Ship to option" and dispatch the goods to the port.
4. Thereafter you can raise the invoice on your foreign buyer.
Additionally, as you are merchant exporter , you can ask the supplier to charge IGST @ 0.1% and fulfill the conditions as per notification no.41 of IGST.
1. The supplier in Moradabad can raise invoice as bill to "you with Delhi GSTIN" and ship to "Mumbai Port".
2. The place of supply will be Delhi and hence the supplier should charge IGST.
3. Based on this invoice supplier can raise the ewaybill on "Bill to and Ship to option" and dispatch the goods to the port.
4. Thereafter you can raise the invoice on your foreign buyer.
Additionally, as you are merchant exporter , you can ask the supplier to charge IGST @ 0.1% and fulfill the conditions as per notification no.41 of IGST.
24 August 2020
Thank you sir. Sir you have mentioned in the beginning that this is your view so can you please confirm if I can go ahead like this ? I am not doubting you but I just want be correct by law so that I don't have to face any scrutiny or enquiry by the GST dept.
24 August 2020
I am quite confident of my view.We are doing many transactions in this manner.But yes,no body can guarantee that department will not raise any question.But if the question is raised you have legal support for this.I can provide you detailed legal opinion , if you wish so.
Another point you had asked was regarding dates. Infact, in the normal situation,it is expected that the date of invoice,ewaybill and shipping us same.
Another point you had asked was regarding dates. Infact, in the normal situation,it is expected that the date of invoice,ewaybill and shipping us same.
24 August 2020
Thank you so much sir .
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