GST India · CA Venugopal Gella Key Circulars •Circular No. 3/3/2018 : Dated 5th July, 2017...
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CA Venugopal Gella E – Way Bill Under GST India ACT: CHAPTER XIV + XIX Sec 68 - Inspection; Sec 129 - Detention ; Sec 130 - Confiscation RULES :CHAPTER XVI Rule 138 + EWB Forms + MOV Forms
Transcript of GST India · CA Venugopal Gella Key Circulars •Circular No. 3/3/2018 : Dated 5th July, 2017...
CA Venugopal Gella
E – Way Bill
Under
GST India
ACT: CHAPTER XIV + XIXSec 68 - Inspection; Sec 129 -
Detention ; Sec 130 - Confiscation
RULES :CHAPTER XVIRule 138 + EWB Forms + MOV Forms
CA Venugopal Gella
Agenda for Discussion
Basics of eWay Bill
eWay Bill in different Situations
Inspection of Goods in movement
Penal consequences after completion of movement
Landmark Judicial Precedents for EWB
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Basics of e-Way Bill
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What is an e-Way Bill?
1. A document required to be carried by a person in charge of the
conveyance (person transporting goods) carrying any consignment
of goods of value exceeding Rs 50,000.
2. The E-Way Bill contains details of the sender, receiver and the
transporter (if seller is not the transporter). It excludes the value of
exempt supplies of goods where both taxable and exempt supplies
are billed together but Includes IGST/CGST & SGST
3. e-Way Bill has to be generated movement of goods starting from
1st April 2018.
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Rule 138
eWay Bill
138
eWB Generation
Before Movement
138A
Documents to Carry
Person in charge of
vehicle
138B
Verification of Documents
And Conveyance
138C
Verification of Goods
Summary Report EWB -
03
138D
Vehicle Detention
>30 min Report in EWB
- 04
138E
Restriction on details in Part A of EWB-01
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Key Circulars• Circular No. 3/3/2018 : Dated 5th July, 2017
• Inspector is the proper officer
• Circular No. 41/15/2018 : Dated 13-04-2018• Procedure for interception of conveyances for inspection of goods in
movement, and detention, release and confiscation of such goods and conveyances
• Circular No. 49/23/2018 : Dated 21st June, 2018 • Modification to circular 41
• Circular No. 64/38/2018 : Dated 14th Sept 2018• Minor Penalty DRC 07
• Circular No. 136/06/2020-GST dated April 03, 2020• No issue if status of e-way bills expired during lockdown period
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Rule 138 : Information to be furnished prior to commencement of movement of goods and services
138(1) :: Applicability
138(2) :: Transportation of goods by road by registered person
138(2A) :: Transportation by railways or by air or vessel
138(3) :: Transportation of goods by road by transporter
138(4) :: E-way bill number
138(5) :: Goods Transferred from one conveyance to another
138(5A) :: Assigning of EBN to another transporter
138(6) :: Multiple consignments are intended to be transported in one conveyance
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Rule 138 : Information to be furnished prior to commencement of movement of goods and services
138(7) :: Liability of transporter to generate e-way bill
138(8) :: Communication of information furnished in Part A of FORM GST EWB-01
138(9) :: Cancellation of e-way bill
138(10) :: Validity of e-way bill
138(11) :: Acceptance/rejection of e-way bill
138(12) :: Non acceptance/rejection of e-way bill
138(13) :: E-way bill generated shall be valid in every state and UT
138(14) :: Cases for which e-way bill is not required
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Who Should Raise Rule 138(1)
• Every registered person who causes movement of goods of consignment value exceeding ‘Fifty Thousand
Rupees’
shall, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically. The way bill
is to be generated before the commencement of movement
In relation to Supply
For reasons other than Supply
Inward Supply from Un-Registered Person
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Rule 138 (1) : Consignment Value
Includes Excludes
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Rule 138 (1) : Consignment Value < 50k – Inter State Transfer
<50,000
Principal and Job workers
Located in different states
Handicraft goods
Transported from one state to another
By person exempt from registration vide 32/2017-CT
Others
Not required
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Definition of Handicraft goods vide 32/2017-CTThe products mentioned below when made by craftsman predominantly by hand even though some machinery may also be used in the process.
1. Leather articles 12. Leather footwear
2. Carved wood products 13. Carved stone products
3. Wood turning and lacquer ware 14. Stones inlay work
4. Bamboo products 15. Pottery and clay products
5. Grass, leaf and reed and fibre products 16. Metal statues & kitchen ware
6. Paper made articles 17. Musical instruments
7. Textile , Textiles hand printing & embroidery 18. Horn and bone products
8. Zari thread 19. Conch shell crafts
9. Carpet, rugs and durries 20. Bamboo, cane/Rattan furniture
10. Theatre costumes 21. Dolls and toys
11. Coir products 22. Folk paintings, Mahbubani etc.
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Who should fill Part B of EWB-01 ?
Mode of Transport
Road :
138(2)
Such Registered person whether in his own or a
public conveyance
As Consignor or as Consignee
By Unregistered Person?
Railway / Air / Vessel :
138(2A)
Supplier/Recipient
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Rule 138(3): Transportation of goods by road by transporter
Where the E-way bill is not generated
U/s 138(2)
Goods are handed over to a
transporter for transportation by
road
Registered person-
information of the transporter
E-way bill shall be generated by the transporter
In Part A of Form
GST EWB-01
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On the Portal
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A. Generating a new e-way bill
E-way bill generation
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Step : Transaction type
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Outward
• Causing outwards movement of goods for supply or other than supply
Inward
• Causing inward movement of goods for supply or other than supply
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Step 2: Select Sub Type
• Supply
• Export
• Job Work
• SKD/CKD/Lots
• Recipient Not Known
• For Own Use
• Exhibition or Fairs
• Line Sales
• Others
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Outward Inward
• Supply
• Import
• SKD/CKD/Lots
• Job work Returns
• Sales Return
• Exhibition or Fairs
• For Own Use
• Others
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Step 3: Select the Document type
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Document Type
Tax invoice
Supply
Export
CKD/SKD/Lots
Bill of supply
Supply
Export
CKD/SKD/Lots
Delivery challan
Job work
CKD/SKD/Lots
Recipient not known
For own use
Exhibitions/Fairs
Line sales
Others
Others
Recipient not known
Others
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Step 4:Select Transaction type
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Inward
Transaction type
Regular
Bill To = Ship To Bill From = Dispatch
From
Bill To- Ship To
Goods are billed to one address and
shipped to another
Bill From-Dispatch From
Goods are billed from one address
and dispatched from another
Combination of 2 and 3
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Step 5 : Options for eWay Bill – Bill to Ship to
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Step 6: Update Item Details
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Item details
Product Name
Description HSN Qty Units Value details
Taxable Value Tax RateTotal Taxable
amountTax Amount
CGST SGST IGST Cess AdvolCess Non
Advol
Other amount
Total Invoice amount
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Step 7 : Transportation Details
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Upon generation of the
E-way bill on the common portal
A unique E-way bill number (EBN)
Available on common portal to the
• Supplier
•Recipient
• Transporter
Rule 138(4): E-way bill number
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Submission and generation
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E-way bill without Vehicle Number
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Generated by Supplier
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E Way Bill Scenarios
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Where the goods are transferred from one
conveyance to another
The consignor / recipient / transporter
Update the details of conveyance Part-B of FORM GST EWB-01 #
# Part-B may not be updated up to a distance of 50 km within the state or UT from the place of business to transporter
Before such transfer and further movement of
goods
The consignor or the recipient may assign e-
way bill number to another registered or
enrolled transporter **
Rule 138(5) & (5A): Goods Transferred from one conveyance to another or to another transporter
** after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient
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Multiple Consignment against Single Invoice• Where the goods are being transported in a SKD or CKD condition or
being bulk cargo or being transported through multimodal means of transport,
• the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment Rule 55
(a) Supplier shall issue the complete invoice before dispatch of the firstconsignment;
(b) Supplier shall issue a delivery challan for each of the subsequentconsignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the correspondingdelivery challan along with a duly certified copy of the invoice; and
(d) Original copy of the invoice shall be sent along with the last consignment
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Multiple Consignments
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Change in Vehicle
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Updating vehicle no.
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By Taxpayer
E-way bill no. available
Yes
With E-way bill no.
No
Generated by me(date) option
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Rule 138(6): Multiple consignments are intended to be transported in one conveyance
After E-way bill has been
generated U/r 138(1)
Multiple consignments
to be transported in
one conveyance
Transporter may generate
consolidated E-way bill in Form
GST EWB-02
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To generate consolidated e-way bill
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Consignor has NOTgenerated the E-way bill
in FORM GST EWB-01
Consignee has NOTgenerated the E-way bill
in FORM GST EWB-01
Aggregate of the consignment value in the conveyance >Rs. 50,000
The transporter shall generate the E-way bill
On the basis of invoice or bill of supply or delivery
challan
In Form GST EWB-01 OR Consolidated E-way bill in
FORM GST EWB-02
Excluding transportation of goods by railways, air
and vessel
Sec 138(7): Liability of Transporter to generate E-way bill
CA Venugopal Gella
When the information has been furnished by an unregistered supplieror an unregistered recipient in FORM GST EWB-01, he shall be informedelectronically, if the mobile number or the e-mail is available.
• What is sharedThe information furnished in Part A of Form GST EWB-01
shall be made available to the registered supplier on the common portal
who may utilize the same for furnishing the details in FORM GSTR-1.
Rule 138(8): Communication of information furnished in Part A of Form GST EWB-01
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Rule 138(9): Cancellation of e-way bill
• E-way bill may be cancelled when goods are either not transported or are not transported as per the details furnished in the e-way bill.
• Such cancellation may be done within 24 hours of the generation of the e-way bill.
• An E-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B i.e., Verification of documents and conveyances by the Commissioner.
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Rule 138(10) : Time Limit of eWay Bill
Validity
Other than over dimensional
cargo
Up to 100 km
One day
For every 100 km or part thereof
thereafter
One additional day
Over Dimensional
cargo
Up to 20 km
One day
For every 20 km or part thereof
thereafter
One additional day
• The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory.
CA Venugopal Gella
EWB Access to
138(11)
Supplier
Part A of Form GST EWB-01 furnished by the recipient or the
transporter
Recipient
If Part A of FORM GST EWB-01 by the
supplier or the transporter
He can Accept or Reject Eway Bill
Deemed Acceptance
138(12)
Within 72 hours or the time of delivery
of goods
It shall be deemed to have been
accepted, if not rejected
Rule 138(11) & 139(12): Acceptance/rejection of e-way bill
CA Venugopal Gella
a) Specified Goods in Annexure
b) Transport by a non-motorised conveyance
c) Transport of goods from customs port, airport, air cargo complex and landcustoms station to an inland container depot or a container freight stationfor clearance by Customs
d) In respect of movement of goods within such areas as are notified underrule 138(14)(d) of the SGST or UTGST Rules in that particular State orUnion territory
e) Where the goods being transported, are specified in the Scheduleappended to Notn. 2/2017 (Exempted) other than de-oiled cake
f) Transport of alcoholic liquor for human consumption, petroleum crude,high speed diesel, motor spirit, natural gas or aviation turbine fuel
g) Transport of schedule III items
Rule 138(14): E-way bill is NOT required
CA Venugopal Gella
h) Where the goods are being transported under customs supervision, bond or seal
i) Where the goods being transported are transit cargo from or to Nepal or Bhutan
j) Specified Suppliers (CSD 7/2107 + Department of Atomic Energy etc)
k) Movement caused by Defence
l) Where the consignor of goods is the CG, SG or a local authority for transport of goods by rail
m) Transport of empty cargo containers
n) To Weighment bridge for weighting upto 20kms
o) Empty Cylinders for packing/filling of LPG
Rule 138(14): Cases for which E-way bill is not required
CA Venugopal Gella
Goods
LPG
Kerosene oil
Postal baggage
Pearls, stones and
precious metals
Currency
Jewellery
Used personal and
household effects
Coral
Annexure :: Cases for which E-way bill is not required
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Document to be carried with goods in movement138A + 55A
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• The person-in-charge shall carry • The invoice or bill of supply or delivery challan &
• A copy of the E-way bill in physical form or in electronic form or RFID
• For Imports – Bill of Entry
• Not Applicable• Goods by rail or by air or vessel
• The registered person shall produce • Form GST INV-1 for verification by the proper officer
• in lieu of the tax invoice and
• such number shall be valid for a period of thirty days from the date of uploading.
Rule 138A: Documents and devices to be carried by a person-in-charge of a conveyance
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Inspection of goods in movementSec 68
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Sec 68: Inspection of goods in movementSection 68 (1) : Carry eWayBill
• The Government may require the person in charge of a conveyance carrying anyconsignment of goods of value exceeding such amount as may be specified to carrywith him such documents and such devices as may be prescribed.
Section 68 (2) : Validation of eWay Bill• The details of documents required to be carried under sub-section (1) shall be
validated in such manner as may be prescribed.
Section 68 (3) : Production of Documents and Inspection• Where any conveyance referred to in sub-section (1) is intercepted by the proper
officer at any place, he may require the person in charge of the said conveyance toproduce the documents prescribed under the said sub-section and devices forverification, and the said person shall be liable to produce the documents and devicesand also allow the inspection of goods.
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• By• The Commissioner or an officer empowered by him in this behalf
may • authorize the proper officer • To intercept any conveyance • to verify the e-way bill in physical or electronic form • for all inter-State and intra-State movement of goods.
• The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf
Rule 138B: Verification of documents and conveyances
CA Venugopal Gella
Report inspection in Part -A of Form GST
EWB-03
• Within 24hrs of inspection
Final Report in Part B of Form GST EWB-
03
• Within 3Days of inspection
Physical verification can be done only once during the
transit
• Specific information of Tax evasion has been obtained
Vehicle intercepted and detained for
>30mins
• Transporter may communicate in Form GST EWB-04
Rule 138C & 138D: Inspection and verification of goods, Vehicle detention
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eWay Bill Data Flow TrailMOV Forms
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Proper Officer may intercept any conveyance
Person-in-Charge to produce Document
Documents Available No issue
Else >>>
Record statement of the transporter in
Form GST MOV- 01
Issue an order for inspection of goods
in Form GST MOV- 02
Conclude proceedings in 3 days
of inspection
Extend time beyond 3 days in MOV-03 by
permission from Commissioner
On completion of proceedings, a report in Form GST MOV- 04
shall be updated
A summary report in EWB-03 part A within 24 hours of inspection
B Final report in EWB-03 part B within 3 days of inspection
MOV Flow Chart
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No Discrepancy
Process an order in MOV-05 to be passed to Release the vehicle and the
goods
Discrepancy Found on Inspection
If needs to be detained issue Order GST MOV- 06
Tax amount along with penalty to be paid within 7
days
A notice levying the tax and penalty through Form MOV- 07 – Sec 129(3)
If paid, pass MOV-05 to release the goods
If objects to pay, the officer shall consider the objections and pass a speaking order in the said amount in Form MOV-09
CA Venugopal Gella
If tax is not paid within 7 Days, initiate action u/s 130 for
confiscation
Issue notice under MOV-10 for confiscation
Order of confiscation of goods and conveyance and demand of tax, fine and penalty in MOV-11
after taking into consideration by PIC and giving him Opportunity
of Being Heard
Once MOV 11 is passed, title of the goods is transferred to
Central Govt.
The tax amount + fine + penalty to be within 3 months
If the owner doesn’t pay in 3 months, Public Auction
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Penalties129 and 130
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Whose details are restricted from being furnished in Part A of EWB-01?
Composition taxpayer not furnished returns
for two consecutive tax periods
Other registered taxpayers not furnished
returns for two consecutive months
Rule 138E: Restrictions on furnishing of information in Part A of GST EWB-01
Commissioner may allow furnishing the said information.
“Commissioner” shall mean the jurisdictional commissioner in respect the persons
CA Venugopal Gella
Unblock eWay Bill
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Manual Procedures – 138E Proviso• An application from a registered person in FORM GST EWB-05,
• Commissioner may• on sufficient cause being shown and for reasons to be recorded in writing,
• by order, in FORM GST EWB-06
• allow furnishing of the said information in PART A of FORM GST EWB 01,
• subject to such conditions and restrictions as may be specified by him
• In case application is rejected – Opportunity of being heard shall be given
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122 - Penalty for Certain OffencesWhere a taxable person who–
(i) ……………….
(ii) …………
(xviii) Supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act;
He shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded
CA Venugopal Gella
Sec 129 Detention seizure, and release of goods Notwithstanding anything contained in this Act,
• where any person transports any goods or
• stores any goods while they are in transit
• in contravention of the provisions of this Act or the rules made thereunder,
• The following shall be liable to detention or seizure • all such goods and
• conveyance used as a means of transport for carrying the said goods and
• documents relating to such goods and conveyance
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Section 129(1) – Detention, Seizure, Release 129(1)(a) : If owner comes forward to pay –
• Taxable goods –on payment of applicable tax + penalty = 100% of tax payable
• Exempted Goods: amount equal to 2% of the value of goods or 25000/-,whichever is less.
129(1)(b) : If the owner of the goods does not come forward to pay• Taxable goods on payment of the applicable tax and penalty = 50% of value of
goods
• Exempted goods: amount equal to 5% of the value of goods or 25000/- ,whichever is less.
129(1)(c) : Alternatively• furnishing a security equivalent to the amount payable under clause (a) or
clause (b) in such form and manner as may be prescribed
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129(2) : Provisional Release of GoodsThe provisions of sec 67(6) shall, mutatis mutandis, apply for detentionand seizure of goods and conveyances.
Sec 67(6) read with Rule 140(1) and (2)This Section states that the seized goods shall be provisionally released uponexecution of a bond and furnishing security.
Bond and Security for Release of Seized Goods – Rule 140(1)1. The seized goods must be released on a provisional basis
2. Upon execution of a bond for the value of goods in form GST INS-04 and
3. Furnishing of a security in the form of a bank guarantee
4. Equivalent to the amount of tax, interest and penalty payable
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Failure to Produce Goods that were Provisionally Released – Rule 140(2)
1. Where the person to whom goods were released provisionally
2. Fails to produce the goods at the appointed date and place indicated by theproper officer
3. The security shall be encashed and adjusted against the tax, interest andpenalty in respect of such goods.
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Sec 129: Detention , Seizure and release of goods and conveyances in transit
129 (3) : Issue NoticeThe proper officer detaining or seizing goods or conveyances shall issue a noticespecifying the tax and penalty payable and thereafter, pass an order for paymentof tax and penalty under clause (a) or clause (b) or clause (c).
129 (4) : Opportunity of being HeardNo tax, interest or penalty shall be determined under sub-section (3) withoutgiving the person concerned an opportunity of being heard.
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Contd.. Sec 129
• 129 (5) : On Payment• On payment of amount referred in sub-section (1), all proceedings in respect
of the notice specified in sub-section (3) shall be deemed to be concluded.
• 129 (6) : Non - Payment• Where the person transporting any goods or the owner of the goods fails to
pay the amount of tax and penalty as provided in sub-section (1) within sevendays fourteen days of such detention or seizure, further proceedings shall beinitiated in accordance with the provisions of section 130:
• If detained or seized goods are perishable or hazardous in nature or are likelyto depreciate in value with passage of time, the said period of 14 days may bereduced by the proper officer
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Authority Decisions
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METRO INSTITUTES OF MEDICAL SCIENCES PVT LTD Vs STATE OF U.P.
• Migration Not Complete• Pending Migration of existing tax payers, issuance of provisional ID and a Password• failure of the Department to issue PW corresponding to correct the provisional ID –• the petitioner is unable to complete the process of migration
• the petitioner could not file returns or pay taxes,• generate the E-way bill and access various online services –
• The petitioner contention that for no fault of his but on account of laches at thehands of the competent authority the petitioner-company may suffer adversefinancial consequences which may be arbitrary –
• HELD –• the concerned respondent authority are directed to immediately issue a password to
the petitioner for completing migration process on the GST Portal for upload itsreturns and to deposit the due tax.
• It is further directed that the concerned respondent authority will allow the petitionerto complete migration to GST upon the receipt of such password as such issued to thepetitioner-company, in accordance with law - the writ petition is allowed
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IQRA ROADWAYS (INDIA) Vs STATE OF U.P. • validity and jurisdiction of detention and seizure of goods
• obligation to carry E-Way Bill – HELD – At the time of detention,• the detaining authority has clearly mentioned in the detention memo that the
necessary physical verification is required• as the E-Way Bill, which was produced, was not relevant as the date and time
mentioned have already expired –• the goods which were covered with the documents have already been released
by the respondent.• However, the goods which were not accompanied with proper documents have
been seized for which a notice under Section 129(3) of the U.P. G.S.T. Act hasbeen issued –
• it is directed that the goods and vehicle be released forthwith on payment ofthe amount of tax as has been indicated in the show cause notice - anyobservation of this order will not affect any of the proceedings which is to becarried out by the respondents - the writ petition is dismissed
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Bhushan Power & Steel Limited – Minor BreachAppellate Authority: Finds imposition of penalty for minor procedural lapse in e-way bill ‘harsh and unsustainable’
Facts• the goods accompanied by proper documents were transhipped into another vehicle at
Chandigarh and the vehicle no. was updated by the appellant and • e-way bill was valid at the time of transhipment of vehicle, • however, the validity of e-way expired on the midnight of the same day and vehicle was
inspected and detained; • The appellant was not given a reasonable opportunity to update the Part-A of e-way bill,• whereas Part- B was duly filled which puts to rest any doubts about intention of the appellant
to evade tax;• Remarks, Section 68 read with Rule 138-A, provides that ‘non-furnishing of information in Part
B 01 of FORM GST EWB -01 amounts to the e-way bill becoming not a valid document’;• Therefore, “It appears that e-way bill is invalid only if Part B of E-way bill is not filled or a
considerable time to update Part-A has gone by”;
Order :• Imposes a penalty of Rs. 1000 u/s 125 of CGST/HPGST Act r/w Rule 138(10)
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Neva Plantation Pvt. Ltd – Valuation• Appellate Authority: Sets-aside order citing improper valuation
methodology, imposes penalty for not carrying ‘valid documents’
• Facts• transporting goods without proper documents such as e-way bill in respect of
machinery sent for repairs outside the State;
• that goods sent in the conveyance were not for 'sale', the transaction has notax implications,
• Officer considered 9-month old invoice value for valuation of transaction.
• Adjudicating Authority has set-aside order passed by proper officer
• Also Directed for refund of tax & penalty deposited
• Order• Penalty of Rs. 10,000 levied stating that the taxpayer has violated provisions of
Section 122(1) of CGST Act/HPGST Act.
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Other Cases• Godrej Consumer Products Ltd : Typographic error in entering distance in E-way
bill a minor lapse, sets aside order -
• Directs Revenue to consider Petitioner’s contention, allows goods release upon furnishing bank-guarantee Pact Machines Pvt. Ltd. vs. The Asst. State Tax Officer (Intelligence)
• Invoice and E-way bill showing different address, a clerical error, directs vehicle release M R Traders
• Vehicle number being hand written on E-Way Bill. Held there was no irregularity in transaction and seizure was not sustainable. MAA Vindhyavasini Tobacco Pvt. Ltd.
CA Venugopal Gella
Advance Ruling
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Sonkamal Enterprises Private LimitedQuery : Whether the procedure to raise the invoice from Mumbai HO for importsreceived at Haldia Port Kolkata where we do not have any separate GSTRegistration and Charge IGST from Mumbai to our Customers is correct? or do wehave to take separate Registration in the State of West Bengal for the belowmentioned transactions?
Ans: For this transaction NO separate registration in the state of West Bengal isrequired.
Query : If we do not need separate registration in west Bengal, can we do thetransaction on Mumbai HO GSTIN, then in case of issuance of e way bill is it correctto Mention the GSTIN of Mumbai and Dispatch place of Haldia Port ?
Ans: Answered in affirmative subject to following procedure and payment of taxes asper law.
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Sanjog Steels Pvt. Ltd.
Query
1) Whether the supply from M/s SSPL to M/s X on a "Bill to ship to "mode as perprovisions of Section 10(1)(b) of IGST Act, 2017 is permissible?
2) Whether as per the press note dated 23.04.2018 issued in relation to thetransactions of supply u/s 10(1)(b) of the IGST Act, 2017, the use of e-way bill inthe aforesaid facts in the column of "ship to "of ultimate customer M/s X ispermissible?
Ruling
1) The supply from M/s SSPL to M/s. X on a "Bill to Ship to" mode as per provisionsof section 10(1) (b) of IGST Act, 2017 is permissible.
2) The applicant can issue an e-way bill in which the 'bill to 'will be mentioned inthe name of M/s RSE/RPG whereas 'ship to 'would be in the name of finalcustomer i.e. M/s X.
CA Venugopal Gella
General Non Compliance• Delivery challan Raised no eway BiIl made
• Part deliveries / CKD / SKD requires eway Bill
• Stored goods in movement including when they are stored in the transporter's godown (even if the godown is located in the recipient taxpayer’s city/town) prior to delivery shall always be accompanied by a valid e-way bill.
CA Venugopal Gella
Analytics• Vehicle Number
• Vehicle Type
• Registration state
• Movement Types
• Capacity
• Movement Ratio
• GSTR 1 vs GSTR 3B vs eWay Bill• Supplier Side
• Recipient Side
• Geographical Related Transaction Movement
