E-WAY BILL & invoicee
This query is : Resolved
21 January 2025
Dear Sir
I have an doubts on eway bill and invoice and i have an Three Question about the GST Billing and Eway bil
My company is ABC India Pvt Ltd and located at Delhi and doing the Electrical contracting (Goods & Services) and carrying a turnkey contract
My First Question is my suppliers Raveti Enterprises Pvt Ltd located at Delhi and i have place an order to my supplier whose name is Raveti Enterprises Pvt Ltd, Delhi and my suppllier to billing on my company ABC India Pvt Ltd, Delhi and supply the materials to our project site in KARNATAKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd, Delhi who is a DELHI registered do I have to raise E WAY BILL as the invoice will be BILL to DELHI and ship to KARNATAKA
My Second Question is if My supplier Revati Enterprises Pvt Ltd Located Haryana and i have place an order and instructed to supplier whose name is Revati Enterprises Pvt Ltd and my suppllier to billing me on my company ABC india Pvt Ltd, Delhi and supply the material to our project site in KARNATKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd, who is located at Gujrat do I have to raise E WAY BILL as the invoice will be BILL to Gujrat and ship to KARNATAKA
My Third Question is if My supplier Revati Enterprises Pvt Ltd Located Karnatka and i have place an order and instructed to supplier whose name is Revati Enterprises Pvt Ltd, Karnatka and my suppllier to billing me on my company ABC india Pvt Ltd, Delhi and supply the material to our project site in KARNATKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd Located at Tamilnadu do I have to raise E WAY BILL as the invoice will be BILL to tamilnadu and ship to KARNATAKA
Kindly elaborate and practical all the things
what gst charge by supplier on me (cgst, sgst, igst) ? (in above three scenerios)
what gst charge by me on my client (cgst, sgst, igst) ? (in above three scenerios)
Do I have to raise the eway bill on my client in above three scenerios if yes then what should document i keep it in my records and what documents are issued by my side ?
Please
I have an doubts on eway bill and invoice and i have an Three Question about the GST Billing and Eway bil
My company is ABC India Pvt Ltd and located at Delhi and doing the Electrical contracting (Goods & Services) and carrying a turnkey contract
My First Question is my suppliers Raveti Enterprises Pvt Ltd located at Delhi and i have place an order to my supplier whose name is Raveti Enterprises Pvt Ltd, Delhi and my suppllier to billing on my company ABC India Pvt Ltd, Delhi and supply the materials to our project site in KARNATAKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd, Delhi who is a DELHI registered do I have to raise E WAY BILL as the invoice will be BILL to DELHI and ship to KARNATAKA
My Second Question is if My supplier Revati Enterprises Pvt Ltd Located Haryana and i have place an order and instructed to supplier whose name is Revati Enterprises Pvt Ltd and my suppllier to billing me on my company ABC india Pvt Ltd, Delhi and supply the material to our project site in KARNATKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd, who is located at Gujrat do I have to raise E WAY BILL as the invoice will be BILL to Gujrat and ship to KARNATAKA
My Third Question is if My supplier Revati Enterprises Pvt Ltd Located Karnatka and i have place an order and instructed to supplier whose name is Revati Enterprises Pvt Ltd, Karnatka and my suppllier to billing me on my company ABC india Pvt Ltd, Delhi and supply the material to our project site in KARNATKA. Now after I invoice on my client whose name is Ashoka buildcon Pvt Ltd Located at Tamilnadu do I have to raise E WAY BILL as the invoice will be BILL to tamilnadu and ship to KARNATAKA
Kindly elaborate and practical all the things
what gst charge by supplier on me (cgst, sgst, igst) ? (in above three scenerios)
what gst charge by me on my client (cgst, sgst, igst) ? (in above three scenerios)
Do I have to raise the eway bill on my client in above three scenerios if yes then what should document i keep it in my records and what documents are issued by my side ?
Please
12 August 2025
You're dealing with a common but slightly complex issue related to **“Bill To – Ship To”** transactions under **GST and E-Way Bill rules**, especially involving **interstate movement** and **contracting projects**.
Let’s break this down **scenario-wise** and answer:
1. **Whether E-Way Bill is required**
2. **Who should issue it**
3. **Which GST (IGST / CGST+SGST) is applicable**
4. **Which documents are required**
---
## ✅ **GST Law Basics for Bill To – Ship To**
### 📌 As per GST & E-Way Bill Rules:
* In a **"Bill To – Ship To"** model, **two parties** are involved:
1. **Buyer (ABC India Pvt Ltd)** – receives invoice
2. **End location (site)** – where goods are delivered
* **E-Way Bill** is required if:
* **Value > ₹50,000** AND
* **Movement of goods > 50 km**
* **Tax type (CGST+SGST vs IGST)** depends on **location of supplier vs location of buyer**, NOT on shipping location.
---
## 🔍 Let's now go through your 3 scenarios one by one:
---
### ✅ **Scenario 1:**
> ✅ **Supplier**: Raveti Enterprises Pvt Ltd – Delhi
> ✅ **Your Company (Buyer)**: ABC India Pvt Ltd – Delhi
> ✅ **Ship-To**: Project site in **KARNATAKA**
> ✅ **You invoice to**: Ashoka Buildcon Pvt Ltd – Delhi
> ✅ **You ship to**: Site in **KARNATAKA**
### 📌 A. GST CHARGED BY SUPPLIER TO YOU:
* Supplier and your company both are in **Delhi** → **Intra-state supply**
* ➤ GST Applicable: **CGST + SGST**
### 📌 B. GST YOU CHARGE TO YOUR CLIENT:
* Your company: **Delhi**, Client: **Delhi** → **Intra-state supply**
* ➤ GST Applicable: **CGST + SGST**
### 📌 C. E-WAY BILL:
* Goods **physically moved from Delhi to Karnataka** → **Interstate movement**
* YES, **E-Way Bill is mandatory**
### ✅ Who generates E-Way Bill?
* If supplier transports: **Supplier (Raveti)**
* If you arrange transport: **You (ABC India Pvt Ltd)**
### 📄 Documentation:
* Tax Invoice (Supplier to ABC)
* Delivery Challan (if applicable)
* E-Way Bill
* Your invoice to your client
---
### ✅ **Scenario 2:**
> ✅ **Supplier**: Revati Enterprises Pvt Ltd – **Haryana**
> ✅ **Your Company (Buyer)**: ABC India Pvt Ltd – **Delhi**
> ✅ **Ship-To**: Project site in **Karnataka**
> ✅ **You invoice to**: Ashoka Buildcon Pvt Ltd – **Gujarat**
> ✅ **You ship to**: Site in **Karnataka**
### 📌 A. GST CHARGED BY SUPPLIER TO YOU:
* Supplier: Haryana, You: Delhi → **Interstate supply**
* ➤ GST Applicable: **IGST**
### 📌 B. GST YOU CHARGE TO CLIENT:
* You: Delhi, Client: Gujarat → **Interstate**
* ➤ GST Applicable: **IGST**
### 📌 C. E-WAY BILL:
* Goods **moved from Haryana to Karnataka** → **Interstate**
* YES, **E-Way Bill is mandatory**
### ✅ Who generates E-Way Bill?
* Supplier can generate (Revati)
* Or you can generate as registered buyer
### 📄 Documentation:
* Tax Invoice from supplier
* E-Way Bill
* Your invoice to client
* Delivery Challan if movement by you
---
### ✅ **Scenario 3:**
> ✅ **Supplier**: Revati Enterprises Pvt Ltd – **Karnataka**
> ✅ **Your Company (Buyer)**: ABC India Pvt Ltd – **Delhi**
> ✅ **Ship-To**: Project site in **Karnataka**
> ✅ **You invoice to**: Ashoka Buildcon Pvt Ltd – **Tamil Nadu**
> ✅ **You ship to**: Project site in **Karnataka**
### 📌 A. GST CHARGED BY SUPPLIER TO YOU:
* Supplier: Karnataka, You: Delhi → **Interstate**
* ➤ GST Applicable: **IGST**
### 📌 B. GST YOU CHARGE TO CLIENT:
* You: Delhi, Client: Tamil Nadu → **Interstate**
* ➤ GST Applicable: **IGST**
### 📌 C. E-WAY BILL:
* Goods moved **within Karnataka**, but your billing is from Delhi
* Even though **movement is intra-state**, **supply is interstate**
* YES, **E-Way Bill required**, because **supply is interstate**
### ✅ Who generates E-Way Bill?
* Supplier (Revati)
* Or You (ABC) if arranging transport
### 📄 Documentation:
* Invoice from supplier (IGST)
* E-Way Bill
* Your Invoice to client (IGST)
* Delivery challan (optional if additional movement involved)
---
## 🔚 SUMMARY TABLE
| Scenario | Supplier GST on You | Your GST on Client | E-Way Bill Required? | Who Can Generate |
| -------- | -------------------------------- | -------------------------------- | ------------------------------ | ---------------- |
| 1 | **CGST + SGST** (Delhi to Delhi) | **CGST + SGST** (Delhi to Delhi) | ✅ Yes (Delhi to Karnataka) | Supplier or You |
| 2 | **IGST** (Haryana to Delhi) | **IGST** (Delhi to Gujarat) | ✅ Yes (Haryana to Karnataka) | Supplier or You |
| 3 | **IGST** (Karnataka to Delhi) | **IGST** (Delhi to Tamil Nadu) | ✅ Yes (Karnataka to Karnataka) | Supplier or You |
---
## ✅ Document Checklist (Keep with You)
For each transaction:
1. **Tax Invoice from supplier**
2. **Your purchase order / email instruction**
3. **E-Way Bill** (download copy)
4. **Transporter details** if not self-transported
5. **Your tax invoice to customer**
6. **Delivery Challan** (if required – especially in Bill to-Ship to)
---
If you want, I can provide you with **sample formats** for:
* E-Way Bill entries
* Delivery challan
* GST invoice (Bill to – Ship to)
Let me know!
Let’s break this down **scenario-wise** and answer:
1. **Whether E-Way Bill is required**
2. **Who should issue it**
3. **Which GST (IGST / CGST+SGST) is applicable**
4. **Which documents are required**
---
## ✅ **GST Law Basics for Bill To – Ship To**
### 📌 As per GST & E-Way Bill Rules:
* In a **"Bill To – Ship To"** model, **two parties** are involved:
1. **Buyer (ABC India Pvt Ltd)** – receives invoice
2. **End location (site)** – where goods are delivered
* **E-Way Bill** is required if:
* **Value > ₹50,000** AND
* **Movement of goods > 50 km**
* **Tax type (CGST+SGST vs IGST)** depends on **location of supplier vs location of buyer**, NOT on shipping location.
---
## 🔍 Let's now go through your 3 scenarios one by one:
---
### ✅ **Scenario 1:**
> ✅ **Supplier**: Raveti Enterprises Pvt Ltd – Delhi
> ✅ **Your Company (Buyer)**: ABC India Pvt Ltd – Delhi
> ✅ **Ship-To**: Project site in **KARNATAKA**
> ✅ **You invoice to**: Ashoka Buildcon Pvt Ltd – Delhi
> ✅ **You ship to**: Site in **KARNATAKA**
### 📌 A. GST CHARGED BY SUPPLIER TO YOU:
* Supplier and your company both are in **Delhi** → **Intra-state supply**
* ➤ GST Applicable: **CGST + SGST**
### 📌 B. GST YOU CHARGE TO YOUR CLIENT:
* Your company: **Delhi**, Client: **Delhi** → **Intra-state supply**
* ➤ GST Applicable: **CGST + SGST**
### 📌 C. E-WAY BILL:
* Goods **physically moved from Delhi to Karnataka** → **Interstate movement**
* YES, **E-Way Bill is mandatory**
### ✅ Who generates E-Way Bill?
* If supplier transports: **Supplier (Raveti)**
* If you arrange transport: **You (ABC India Pvt Ltd)**
### 📄 Documentation:
* Tax Invoice (Supplier to ABC)
* Delivery Challan (if applicable)
* E-Way Bill
* Your invoice to your client
---
### ✅ **Scenario 2:**
> ✅ **Supplier**: Revati Enterprises Pvt Ltd – **Haryana**
> ✅ **Your Company (Buyer)**: ABC India Pvt Ltd – **Delhi**
> ✅ **Ship-To**: Project site in **Karnataka**
> ✅ **You invoice to**: Ashoka Buildcon Pvt Ltd – **Gujarat**
> ✅ **You ship to**: Site in **Karnataka**
### 📌 A. GST CHARGED BY SUPPLIER TO YOU:
* Supplier: Haryana, You: Delhi → **Interstate supply**
* ➤ GST Applicable: **IGST**
### 📌 B. GST YOU CHARGE TO CLIENT:
* You: Delhi, Client: Gujarat → **Interstate**
* ➤ GST Applicable: **IGST**
### 📌 C. E-WAY BILL:
* Goods **moved from Haryana to Karnataka** → **Interstate**
* YES, **E-Way Bill is mandatory**
### ✅ Who generates E-Way Bill?
* Supplier can generate (Revati)
* Or you can generate as registered buyer
### 📄 Documentation:
* Tax Invoice from supplier
* E-Way Bill
* Your invoice to client
* Delivery Challan if movement by you
---
### ✅ **Scenario 3:**
> ✅ **Supplier**: Revati Enterprises Pvt Ltd – **Karnataka**
> ✅ **Your Company (Buyer)**: ABC India Pvt Ltd – **Delhi**
> ✅ **Ship-To**: Project site in **Karnataka**
> ✅ **You invoice to**: Ashoka Buildcon Pvt Ltd – **Tamil Nadu**
> ✅ **You ship to**: Project site in **Karnataka**
### 📌 A. GST CHARGED BY SUPPLIER TO YOU:
* Supplier: Karnataka, You: Delhi → **Interstate**
* ➤ GST Applicable: **IGST**
### 📌 B. GST YOU CHARGE TO CLIENT:
* You: Delhi, Client: Tamil Nadu → **Interstate**
* ➤ GST Applicable: **IGST**
### 📌 C. E-WAY BILL:
* Goods moved **within Karnataka**, but your billing is from Delhi
* Even though **movement is intra-state**, **supply is interstate**
* YES, **E-Way Bill required**, because **supply is interstate**
### ✅ Who generates E-Way Bill?
* Supplier (Revati)
* Or You (ABC) if arranging transport
### 📄 Documentation:
* Invoice from supplier (IGST)
* E-Way Bill
* Your Invoice to client (IGST)
* Delivery challan (optional if additional movement involved)
---
## 🔚 SUMMARY TABLE
| Scenario | Supplier GST on You | Your GST on Client | E-Way Bill Required? | Who Can Generate |
| -------- | -------------------------------- | -------------------------------- | ------------------------------ | ---------------- |
| 1 | **CGST + SGST** (Delhi to Delhi) | **CGST + SGST** (Delhi to Delhi) | ✅ Yes (Delhi to Karnataka) | Supplier or You |
| 2 | **IGST** (Haryana to Delhi) | **IGST** (Delhi to Gujarat) | ✅ Yes (Haryana to Karnataka) | Supplier or You |
| 3 | **IGST** (Karnataka to Delhi) | **IGST** (Delhi to Tamil Nadu) | ✅ Yes (Karnataka to Karnataka) | Supplier or You |
---
## ✅ Document Checklist (Keep with You)
For each transaction:
1. **Tax Invoice from supplier**
2. **Your purchase order / email instruction**
3. **E-Way Bill** (download copy)
4. **Transporter details** if not self-transported
5. **Your tax invoice to customer**
6. **Delivery Challan** (if required – especially in Bill to-Ship to)
---
If you want, I can provide you with **sample formats** for:
* E-Way Bill entries
* Delivery challan
* GST invoice (Bill to – Ship to)
Let me know!
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