E-Way Bill generation for various scenarios

How should one generate E-Way bill for Branch Transfer within the same State, say Bihar (BR) to Bihar (BR)?

To effect a Branch Transfer of goods, the Registered Taxpayer must issue an Intra-State Delivery Challan (CGST+SGST) and create an E-Way Bill against that Delivery Challan.

E-Way Bill in case of Intra-State Branch Transfer


How should one generate E-Way bill for movement of goods due to Branch Transfer from the state of Bihar to the state of West Bengal?

The movement of goods across states is a taxable supply and must be accompanied with an Inter-State Tax Invoice (IGST). To effect a Branch Transfer of goods, the Registered Taxpayer in Bihar in must issue an IGST Invoice to the Registered Taxpayer in West Bengal and create an E-Way Bill against that Invoice.

E-Way Bill in case of Inter-State Branch Transfer


Question: How are E-Way Bills generated for movement of goods in a "Bill-To Ship-To" transaction? As an example, say a Registered Supplier in Bihar is Billing to a Recipient in Tamil Nadu and Shipping to a Consignee in West Bengal. What should be done in this situation?

Two E-Way Bills must be generated in this situation. First, the Bihar Supplier will issue an Inter-State Tax Invoice (IGST) to the Tamil Nadu Recipient with Place of Supply Tamil Nadu with a Ship To address of the final Consignee in West Bengal. For this Invoice, an E-Way bill must be generated with Consignor as the Bihar person and Consignee as the Tamil Nadu person.

Second, the Tamil Nadu person (Bill-To Party) will issue either a Tax Invoice or a Delivery Challan to the West Bengal person (Ship-To Party). The Place of Supply of this transaction is West Bengal. For this transaction, an E-Way bill must be generated with Consignor as the Tamil Nadu person and Consignee as the West Bengal person.

E-Way Bill in case of Bill To - Ship To

Note that the actual movement of goods is from Bihar to West Bengal.


How are E-Way Bills generated for movement of goods in a "Bill-To Ship-To" export transaction? As an example, say a Registered Supplier in Bihar is Billing to a Recipient in Tamil Nadu and Shipping to a port in West Bengal for export outside India. What should be done in this situation?

Two E-Way Bills must be generated in this situation. First, the Bihar Supplier will issue an Inter-State Tax Invoice (IGST) to the Tamil Nadu Recipient with Place of Supply Tamil Nadu with a Ship To address of the final Consignee in West Bengal. For this Invoice, an E-Way bill must be generated with Consignor as the Bihar person and Consignee as the Tamil Nadu person.

Second, the Tamil Nadu person (Bill-To Party) will issue a Zero-rated Export Tax Invoice to the person outside India. For this invoice, an E-Way bill must be generated with Consignor as the Tamil Nadu person and Consignee as Unregistered Person (UNR). The destination of this E-Way Bill will be West Bengal sea port.

E-Way Bill in case of Bill To - Ship To for Export

Note that the actual movement of goods is from Bihar to sea port in West Bengal.


In the case of taxable supply to a Special Economic Zone (SEZ) within the same state, how should E-Way Bill be generated?

Supply to SEZ is considered Inter-State Supply under Section 7 of the IGST Act. However, the movement of goods is Intra-State. E-Way Bill does not concern the nature of supply, but only the type of movement.

E-Way Bill is needed in states that require E-Way Bill for Intra-State movement. The list of 13 States as of Feb 1, 2018 is available here.

E-Way Bill in case of supply to SEZ