Question12

A Ltd.in Delhi sent goods for Job Work to B in Haryana and A Ltd. instruct to B to deliver the final goods after job work to C Ltd. in Mumbai.

So if goods deliver on the instruction of A Ltd. directly to C Ltd. then who is liable to file E Way Bill in this case?

Answer:

Due to  recent changes being made in E-way bill form on the common portal relating to"Bill from "- "dispatch from" situation. Our earlier reply is changed  in context to e-way bill  otherwise law is same. Updated provision in E-way bill system for your query is appended below for your guidance:-

How to handle “Bill from” - “Dispatch from” invoice in e-way bill system?

Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘FROM’ section. In the left hand side - ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right hand side - ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice. In case Bill From location State is different from the State of Dispatch the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state. (Reply dt. 27/3/2018)