Q.65 In case of bill to ship to concept, we know 3 parties are involve in transaction. To maintain business secrecy original buyer does not want the ship to party know the value or from where the material is coming? Can you suggestion what is best way to generate eway bill to maintain secrecy among all three parties.
Ans. Where there are 3 parties involved and keeping in mind the secrecy of rates, any of the parties can issue E Way. The situation can be analyzed as:
In a typical “Bill To” & “Ship To” model of supply, there are three persons involved in a transaction, namely:
- “A”is the person who has ordered “B”to send goods directly to “C”.
- “B” is the person who is sending goods directly to “C”on behalf of “A”.
- “C”is the recipient of goods. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:
- Invoice-1– which would be issued by “B” to “A”.
- Invoice-2- which would be issued by “A”to “C”.
This issue was also clarified by the department in its press release dated 23rd April 2018, it was stated that any one can issue E way Bill either by the ultimate supplier “B” while sending goods to the customer “C” on instruction of primary supplier “A”. The possible case are stated below for understanding:
Case -1: Where e-Way Bill is generated by „B‟, the following fields shall be filled in Part A of GST FORM EWB-01:
| 1 | Bill From | In this field details of „B‟ are supposed to be filled. |
| 2 | Dispatch From | This is the place from where goods are actually dispatched. It may be the principal or additional place of business of “B” |
| 3. | Bill To | In this field details of „A‟ are supposed to be filled. |
| 4. | Ship To | In this field the address of „C‟ is supposed to be filled. |
| 5. | Invoice Details | Details of Invoice-1 are supposed to be filled |
Case -2: Where e-Way Bill is generated by “A”, the following fields shall be filled in Part A of GST FORM EWB-01:
| 1 | Bill From | In this field details of “A” are supposed to be filled. |
| 2 | Dispatch From | This is the place from where goods are actually dispatched. It may be the principal or additional place of business of “B” |
| 3. | Bill To | In this field details of “C” are supposed to be filled. |
| 4. | Ship To | In this field the address of “C” is supposed to be filled. |
| 5. | Invoice Details | Details of Invoice-2 are supposed to be filled |
It is further suggested to take a written opinion on this issue, if required for better clarity.
