Deepak Gupta | Apr 3, 2018 |
E-way Bill in case of Bill to Ship to transactions :
Controversies about e-way bill have started emerging with e-way bill system has come into force. One such controversy is in respect of bill to ship to transactions.
Section10(1)(b)of IGST Act covers supply before or during movement of goods by transfer of documents or otherwise. In case of such sale, it shall be presumed that the final recipient’s place is place of supply of goods. Thus, if supplier and final recipient are in different States, the supply will be inter-state even if goods are delivered in the same State on direction of final customer (third party).
There is a view that in such cases, two e-way bills are required to be generated. The first one is by supplier in name of party in whose name the Tax Invoice is issued (Middle person) and his PINCODE should be indicated. The second e-way bill is to be prepared by the middle person in name of recipient indicating his PINCODE i.e. where goods are finally destined.
But in FAQ’s released by CBEC it has been cleared that only one E-Way bill will be generated. Refer below question and Answer mentioned in FAQ’s.
Ans: Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as Bill to and Ship to. In the e-way bill form, there are two portions under TO section. In the left hand side – Billing To GSTIN and trade name is entered and in the right hand side – Ship to address of the destination of the movement is entered. The other details are entered as per the invoice.
In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.
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