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Bill To Ship To and Ex - Works Contract
XYZ (Registered in Gurgaon) is supplying the goods to PQR (Registered in Maharashtra). XYZ is giving the delivery to PQR at Gurgaon since the contract is ex – works. PQR is arranging his own transporter for taking the delivery from Gurgaon and the goods are delivered to the customer of PQR at Chennai. In my view, XYZ will issue Invoice on PQR by charging IGST but will not prepare E – Way Bill since goods handed over to PQR at Gurgaon. PQR in turn will issue Tax Invoice and E – Way Bill in the name of his customer at Chennai by charging IGST. The truck from Gurgaon will accompany the Invoice and E – Way bill of PQR. Is my understanding correct?

By: KAUSTUBH RAM KARANDIKAR
Yes in my view..this is legally valid. futher if your client (PQR) in metioned case, wants you to generate E way bill then You can do so, by mentioning details in invoice Bill to and Ship to.....

By: LIPIKA BANSAL



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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)