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Tax Invoice - Bill To Ship To Model, Goods and Services Tax - GST

Issue Id: - 117359
Dated: 18-7-2021
By:- Kaustubh Karandikar
Tax Invoice - Bill To Ship To Model

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XYZ (Maharashtra) issued Tax Invoice as ‘Bill To: Madhya Pradesh’(PQR) and ‘Ship To: Gujarat’ (ABC). The invoice issued by XYZ accompanied the consignment, but the Tax Invoice in turn issued by PQR to ABC was not accompanying the consignment and was sent by courier by PQR to ABC. This consignment was seized by the check post authorities on the ground that the Tax Invoice of PQR issued to ABC was not accompanying the consignment. What is the correct legal requirement?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 20-7-2021
By:- Shilpi Jain

This is quite a common phenomenon happening. THere is a press release/circular in this regard where it is clearly stated that in case of bill to ship to transactions (where 2 invoices are issued by 2 parties i.e. the bill to party and XYZ) it is sufficient if e-way bill is issued on one of the bills.

In such a scenario requiring both the bills to accompany the consignment is absurd. If the department has doubt whether the bill to party has issued invoice or not they can float a separate enquiry and not trouble XYZ.

The tax authorities turn a blind eye to the business realities. There are many cases where the Bill to party would not want to XYZ to know his price. So it is practically impossible to fulfill what the department wants.

2 Dated: 21-7-2021


XYZ’s invoice along with e-way bill satisfy the requirement of Section 68 read with rule 138A. XYZ part of the transaction is proper and valid in terms of law. Law cannot compel XYZ to carry invoices issued by PQR, extremely impractical.

Lex Non Cogit ad impossibilia’ is an age-old maxim meaning that the law does not compel a man to do which he cannot possibly perform.

129's purpose is to stop clandestine removal, it should not become bone in the throat for normal and legit movement of goods.


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