TMI BlogE-WAY BILLX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, I want to send some material directly from my purchasing party in Dadra Nagar Haveli to another party in Gwalior, Madhya Pradesh. Party in Dadra Nagar haveli generated a e-way bill to Party in Gwalior. Do we have to generate a E-way bill? What to be done in such circumstances. - Reply By SHIVKUMAR SHARMA - The Reply = Your Supplier from DNH can genereted an E Way bill as under: Bill to Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our Name Ship to -Your Customer Name of Gwalior. You need not to generate E way bill. - Reply By Ganeshan Kalyani - The Reply = Agreed, supplier in Dadra and Nagar Haveli shall bill on you but ship to your customer place in Madhya Pradesh. The supplier will generate e-way bill. - Reply By Nitika Aggarwal - The Reply = Dear Sir, I agree with views drawn by Mr. Ganeshan kalyani and shiv k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar sharma. Further, for the sake of better clarity, i would like to mention that Department vide its press release dated 23th April, 2018 has cleared the issue with regard to Bill To Ship To for e-Way Bill under CGST Rules, 2017 . Relevant extract of the same is reproduced hereunder:- A number of representations have been received seeking clarifications in relation to requirement of e-Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Bill for Bill To Ship To model of supplies. In a typical Bill To Ship To model of supply, there are three persons involved in a transaction, namely: 'A' is the person who has ordered 'B' to send goods directly to 'C'. 'B' is the person who is sending goods directly to 'C' on behalf of 'A'. 'C' is the recipient of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. 2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued: Invoice -1, which would be issued by 'B' to 'A'. Invoice -2 which would be issued by 'A' to 'C'. 3. Queries have been raised as to who would generate the e-Way Bill for the movement of goods which is taking place from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'B' to 'C' on behalf of 'A'. It is clarified that as per the CGST Rules, 2017 either 'A' or 'B' can generate the e-Way Bill but it may be noted that only one e-Way Bill is required to be generated as per the following procedure: Case -1: Where e-Way Bill is generated by 'B', the following fields shall be filled in Part A of GST FORM EWB-01 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Bill From: In this field details of 'B' are supposed to be filled. 2. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of A B C Movement of goods Order Page 2 of 2 'B'. 3. Bill To: In this field details of 'A' are supposed to be filled. 4. Ship to: In this field ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dress of 'C' is supposed to be filled. 5. Invoice Details: Details of Invoice-1 are supposed to be filled Case -2: Where e-Way Bill is generated by 'A', the following fields shall be filled in Part A of GST FORM EWB-01 : 1. Bill From: In this field details of 'A' are supposed to be filled. 2. Dispatch From: This is the place from where goods are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually dispatched. It may be the principal or additional place of business of 'B'. 3. Bill To: In this field details of 'C' are supposed to be filled. 4. Ship to: In this field address of 'C' is supposed to be filled. 5. Invoice Details: Details of Invoice-2 are supposed to be filled. Regards Nitika Jindal 9999804960 - Reply By Ganeshan Kalyan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i - The Reply = Agreed with the views expressed by Ms. Nikita , an expert. - E-WAY BILL - Query Started By: - Rishabh Mishra Dated:- 11-10-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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