Question

In Some cases of dispatch wherein the billing address of the customer is Maharashtra & shipping address is other than Maharashtra. While preparing E-Way Bill GSTIN No is mentioned Bill to party & there in no field to mention the Shipp to Party GSTIN No. in E-Way Bill form. However, recently as informed by the transporters, this will not be acceptable in case of any GST Officers verify the Invoice during transit. What is the correct position under the e-way bill provisions? Is GSTIN of Ship to Customer is mandatory and if yes where to mention it when there is no field available?

Answer

While preparing E way bill in Bill to Ship to transaction e way bill portal does not posses the column for entering GSTIN of Ship to Party. You can enter GSTIN of bill to party in BILL to Column and only address of of ship to party is shown in SHIP To Column. Further, E way bill made in case of BILL to Ship to transaction is a valid E way bill even without GSTIN of ship to party as per press release dated 23rd April .2018 enclosed herewith.

In case GST officer raise any objection against this E Way bill, you can refer the accompanied invoices containing all particulars of Ship to party which also contain GSTIN, address etc of Ship to party. (Reply dt.08/01/2019)