Question14:

We had raise Bill to our Customer in Pune Maharashtra and Consignee address is at Odisha, in such case how to generate E way whether it is at Buyer's  address or at consignee's address? Because as per address it shows different GST.
 

 So request you give us solution in above matter.

Answer

Due to  recent changes being made in E-way bill form on the common portal relating to Bill to ship to situation. Do not consider our earlier reply on your query and updated clarification on the said situation is appended below for your guidance:-

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

 ·Sometimes, the tax payer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’. In the e-way bill form, there are two portions under ‘TO’ section. In the left hand side - ‘Billing To’ GSTIN and trade name is entered and in the right hand side - ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice. In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered and if the Bill to Party location 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. 30/3/2018)