Kindly suggest a remedy : We are manufacturer & supplier railway sleepers in Haryana and we have obtained an order from Northern Railways for manufacturing & supply of sleepers under ex-work basis, which means that we only have to manufacture the Item & the loading & Transportation is totally under the control of Northern Railways and they are going to dispatch the Item in Lucknow Division (U.P.).
Now as we know as per Billing address we have made the billing in Haryana Division but shipping in Lucknow Division, we have charged an Intra-State Bill (CGST+SGST) and accordingly we have provided E-way Bill(Delivery Challan).
The issue aroused is that NR haven't filed any objection(rejection of E-way Bill) after the receipt of DC copy comprising of material details for almost one month, but when we charged a Tax Invoice containing the DC that are dispatched with the material receipt certificate, they made an objection and claiming for IGST Bill.
Now it is already known to us that while filing E-way Bill we have already mentioned it to be a intra-state bill and there is no option that we can alter/ cancel E-way Bill and change to IGST Mode by billing in Lucknow Division.
Please suggest what can be done to avoid in obtaining any departmental inquiries (fines+penalties).
You need to check your agreement or purchase order, from which office your received order. If order was received from Haryana state, then what you did is correct.
If order was received from another office you should have charged IGST.
Any how in your present case, you need to write a letter to your GST jurisdictional officer, and obtain an acknowledgement with facts mentioned.
There is no option to cancel or amend E-way bills right now, you can issue invoice with IGST now as materials were delivered out of state.
You should double verify your agreement with Railway and should settle invoicing as per agreement. As place of supply is most important thing under GST.
Read more about E-way bill in case of interstate supplies.
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