Experts and works contractors please help.
We got a works contract for road construction under state PWD ( intra state supply), but we don't have any godown on the site and there is no document to add the said work site as an additional place of business.
Now we need to transfer goods from our godown and also from suppliers to the worksite, and we need to generate eway bill. we are facing the following problems:
1. transfer goods from our godown: EWAY Bill can not be generated under delivery chllan( for own use), as this this permitted only b/w principle and additional places of businesses.
Can we generate Eway bill under sub supply type: others ( specify: reason other than by way of supply) and use a delivery challan as a document showing bill to: state pwd and ship to location address ?
2. transfer of material from supplier: In this case we have to make a BIll to ship to transaction. showing location address in ship to section of e way bill and in the consignee section of supplier tax invoice. the question is whether we need to generate an invoice for the said good under gst law at the time of delivery to the location? this is becuase bill to ship to invloves 3 parties. 1. our firm : the buyer 2. supplier 3. consignee/ recipient of good : in theory it is PWD, and as per law we need to issue invoice for the good at the time of delivery or before. Now does a bill to ship to transaction itself become a proof of supply from us to PWD?
please note that as our contract is for work and not supply of raw materials we have to issue invoice for supply of service ( composite supply) so we actually can not issue an invoice for sale of goods.
Also, we need to retain ownership and control of the goods at the location because there is no certainty that all of the goods transfer there would be used in the execution of the contract, hence we may need to transfer back unused goods to our godown.
Please help and suggest alternatives if any for the same.
CAclubindia
