Kindly clarify some queries on E-way bill under GST details as given below:-
1. CONSIGNMENT FOR EXPORT THROUGH PORT IN ANOTHER STATE
How to file for E-way bill for exports consignment?
Suppose we are sending a consignment of a value of Rs. 50 lakhs to Kandla port in Gujarat for export to a foreign country.
In this case it will be an inter-state consignment from Maharashtra to Gujarat.
And then, the consignee does not have a GSTIN number.
In this case how to proceed?
2. CONSIGNMENT OF IMPORTED GOODS THROUGH PORT IN ANOTHER STATE
How to file for E-waybill for imports consignment?
Suppose we are importing a consignment of a value of Rs. 50 lakhs through Kandla port in Gujarat.
In this case it will be an inter-state consignment from Gujarat to Maharashtra.
We do not have GST registration in Gujarat.
And then, the consignor does not have a GSTIN number.
In this case how to proceed?
3. CONSIGNMENT TO AND FROM EXHIBITION IN ANOTHER STATE
3.1) How to file for E-waybill in case of consignment for exhibition purpose in another state?
Suppose we are sending a consignment of a value of Rs. 50 lakhs to an exhibition in Bangalore.
We do not have any office and hence no GST registration in Karnataka.
This consignment is not a sale and will be brought back to our premises after the conclusion of exhibition.
How do we file for E-waybill in this case?
3.2) Then after the exhibition is over, this consignment is to be brought back to Mumbai.
This time the consignment will move from Karnataka to Maharashtra.
This is not a sale but goods returning after exhibition.
How to generate an e-way bill in this case? We do not have GST regn in Karnataka which will now be the starting point of journey.
3.3) In case the whole or a part of this consignment is sold to a client either in Karnataka or in Maharashtra or in any other state, then how to file for e-waybill? What happens to the e-waybill filed earlier? Because now there will be two e-waybills for the same consignment. And how can we generate an e-waybill for a consignment originating in Karnataka (where we do not have a registration)?
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