Since the implementation of e-Way bill, all modes of inter-state transport of goods have faced uniformity. One of the most complicated case is – Bill to and Ship to.
A regular business activity involves two parties, buyer and seller. However, in case of ‘Bill To’ and ‘Ship To’ case, there are more than two parties involved. This gives rise to a situation where special treatment is required.
Bill to and Ship to – explained with an example
Suppose, Ram is the seller of goods and Shyam is the person who is purchasing the goods from Ram. But in the present case, Shyam has asked Ram to deliver goods at the place of Ghanshyam. So, there are three parties involved here – Ram (seller), Shyam (buyer) and Ghanshyam (receiver).
Treatment under e-Way bill
In order to record all the transactions under e-Way bill, there will be 2 invoices. The first will be issued by Ram to Shyam. The second will be issued by Shyam to Ganshyam.
When e-Way bill is generated by Ram (seller)
If Ram generates an e-Way bill then he needs to fill GST FORM EWB-01 (PART A). He will follow the given steps-
- Ram will mention his name under “Bill From”
- Shyam’s name will be mentioned under “Bill To”
- Ghanshyam’s name will be mentioned under “Ship To”
- Ram’s place from goods have been shipped will be mentioned in “Dispatch From”
When e-Way bill is generated by Shyam (buyer)
If Shyam generates an e-Way bill then he needs to fill GST FORM EWB-01 (PART A). He will follow the given steps-
- Shyam will mention Ram’s name under “Bill From”
- Shyam will mention Ghanshyam’s name under “Bill To”
- Shyam will mention Ghanshyam’s name under “Ship To”
- Shyam will mention Ram’s place from goods have been shipped will be mentioned in “Dispatch From”
- Invoice details
Cases where goods can be delivered to a different place
There are several cases where goods purchased from the seller can be delivered at a place which is NOT the buyer’s registered address. The buyer of the goods reserves the right to ask the seller to deliver the goods at a different address (which can also be a third party’s address).
- Buyer is a trader and wants the goods to be delivered at his customer’s location.
- Buyer wants the goods to be delivered at his godown/ warehouse, situation away from his office’s registered address.
- The purchased goods require special storage facility (such as cold storage) and hence, the goods are required to be delivered at a specialized store house.
- Buyer owns a retail chain store and wants the seller to deliver the goods directly to any one of his units.
- Buyer having corporates or similar institutes as customers and wishes to have the goods delivered directly at their registered office.
NOTE: For the purpose of generating e-Way bill, GSTIN number of the buyer is mandatory. Failing to comply with the requirement will not result in generation of e-Way bill.