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E-way Bill, Goods and Services Tax - GST

Issue Id: - 114832
Dated: 5-4-2019
E-way Bill

  • Contents

Customer A has placed order with supplier B for manufacture and supply of goods. In the process certain Dies/patterns are required which A has asked B to procure locally, use in the process and sell to A separately. Now B want to raise invoice for sale of Dies/patterns. These goods will be lying with B only till the completion of order. There will be no actual movement of goods. How to comply with e-way bill requirement in this transaction ? Can B mention consignee name and address same as that of B in the invoice to A?

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Showing Replies 1 to 4 of 4 Records

1 Dated: 5-4-2019
By:- Dhruv Dedhia

Rule 138 of CGST Rules 2017 states that every registered person who causes movement of goods of consignment value exceeding ₹ 50000/-in relation to supply or reasons other than supply shall before the commencement of such movement generate E waybill.

Hence in the case where there is no movement of goods E way bill compliance is not required.

2 Dated: 5-4-2019
By:- Mahadev R

In terms of Rule 138, Eway bill is required only when there is movement of goods. Movement should be physical. In the present case, as there is no movement from B to A, B neeed to raise only tax invoice and there is no need to raise Eway bill.

3 Dated: 5-4-2019
By:- Ganeshan Kalyani

Yes e way bill is not required as there is no movement of goods.

4 Dated: 6-4-2019

After in agreement with the experts, I would like to say that the literal meaning of the term "E-way Bill" itself means electronic bill for for the way.


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