![]() Buyer’s customer is a retail chain and requires delivery of goods to various outlets.Buyer requires delivery of goods to an institutional customer to whom he has already sold the goods further who is at a different location.Buyer requires delivery of goods to a specially designed storage facility (cold storage, customs warehouse, etc.).Buyer (trading business) requires delivery of goods directly to one of his customer’s locations (third party).Buyer requires delivery at one of his warehouses which is at a location other than his registered office.Below are some examples of peculiar circumstances where a buyer may ask for delivery at a different location or to a third party: There are certain circumstances under which the goods being transferred are sent to a location other than the location of the purchaser (registered address). In this field details of ‘C’ are supposed to be filledĭetails of Invoice-2 are supposed to be filled In this field address of ‘C’ is supposed to be filledĭetails of Invoice-1 are supposed to be filledĬase -2: Where e-Way Bill is generated by ‘A’ In this field details of ‘A’ are supposed to be filled It may be the principal or additional place of business of ‘B’ This is the place from where goods are actually dispatched. In this field details of ‘B’ are supposed to be filled The following fields shall be filled in Part A of GST FORM EWB-01: 1 Invoice -2 which would be issued by ‘A’ to ‘C’Ĭase -1: Where e-Way Bill is generated by ‘B’.Invoice -1, which would be issued by ‘B’ to ‘A’. ![]() Here two supplies are involved and two tax invoices are required to be issued: ‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’.‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’.Under “Bill To Ship To” model of supply, there are three persons involved in a transaction: The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. ![]() ![]() However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.Ģ. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.īlocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.ġ. ![]()
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