Since the implementation of GST E-waybill one question which was frequently asked by majority dealer about how to deal with the cases where delivery are made under “Bill to Ship To” arrangement i.e. delivery is made to different person at the instruction of other person by a dealer.

As per IGST ACT Chapte-V, Section -10,sub section-1,clause-b “where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;

Read more : Analysis of Place of Supply rule of IGST sec-10 and “Bill To Ship To”

Today Ministry of Finance issued clarification on generation of Ewaybill in cases of Bill to Ship To ,what details need to be filled and who should generate Ewaybill in such cases.

Release:

A number of representations have been received seeking clarifications in relation to requirement of e-Way 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 goods.

  1. 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 ‘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:

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 ‘B’.
3 Bill To: In this field details of ‘A’ 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-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 actually 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.

DSM/RM/KA

(Release ID: 1529945)

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