If the addresses involved in ‘Bill to’ and ‘Ship to’ in a invoice/bill belongs to one legal name/taxpayer as per GSTIN within the state, then one e-way bill has to be generated. That is, if the ‘Bill to’ is principal place of business and ‘Ship to’ is additional place of business of the GSTIN or vice versa in a invoice/bill, then one e-way bill is sufficient for the movement of goods.

      If the addresses involved in ‘Bill to’ and ‘Ship to’ in a invoice/bill belongs to different legal names/taxpayers, then two e-way bills have to be generated. One e-way bill for first invoice, second e-way bill is from ‘Bill to’ party to ‘Ship to’ party based on the invoice/bill of the ‘Bill to’ party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions.

For example, A Ltd has issued invoice to B Ltd as ‘Bill to’ with C Ltd as ‘Ship to’. Legally, both B Ltd and C Ltd are different taxpayers. Now, A Ltd will generate one e-way bill and B Ltd will issue invoice and generate one more e-way bill. As goods are moving from A Ltd to C Ltd directly, the transporter will produce both the invoices and e-way bills to show the shortcut movement of goods.

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