Question 1

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

Accepted Answer

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.

Question 2

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?

Accepted Answer

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.

Question 3

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?

Accepted Answer

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.

Question 4

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?

Accepted Answer

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.

Question 5

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

Accepted Answer

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.

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