Ex works movement - eway bill generation

Akash Verma (Partner) (23 Points)

04 December 2019  

I need to understand whether the movement of goods in the following case is proper/ valid, and if so, how the eway bill is to be generated.

I am B in Karnataka. My supplier is A in Gujarat. My customer C is in Karnataka. I don't want A to know C and vice versa. I want to maintain confidentiality in business. My payment terms with A is ex-warehouse. I appoint my transporter and instruct him to pickup from A’s warehouse.

1. A has raised an invoice to B with origin as Gujarat and destination as Karnataka (IGST invoice) and handed over the goods to the transporter of B.

2. B raised an invoice to C (CGST+SGST invoice) and instructed the transporter to move this shipment from Gujarat, to C in Karnataka.

Is such movement of goods allowed from GST perspective? Or should B first get the goods transported to his location in Karnataka and then send it to C? How would the eway bills be generated?