How to generate E-way bill if buyer has different shipping address for reason that goods are sold to a third party by buyer?
In one of the case, buyer placed order and goods are to be delivered to the address of a party to whom buyer sold the goods.
In short, I have received an order from B and B has sold these goods to C. I have to deliver goods directly to C.
How to generate E-way bill for this different buyer and shipping address?
If the addresses involved in 'Bill to' and 'Ship to' in a invoice/bill belongs to one legal name/tax payer 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/tax payers, 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 has issued invoice to B as 'Bill to' with C as 'Ship to'. Legally, both B and C are different tax payers. Now, A will generate one e-way bill and B will issue invoice and generate one more e-way bill. As goods are moving from A to C directly, the transporter will produce both the invoices and e-way bills to show the shortcut movement of goods.
Credit #GSTsathi Manoj Agarwal
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