Question

One of my client is registered exporter at ludhina under GST. He want to procure the goods from Noida and to deliver the goods directly at ICD Delhi from Noida without first bringing the goods to Ludhiana at the registered place. I would like to have your expert opinion whether he can do so. If so, kindly let me know the procedure to be followed
 

Answer

Yes, the registered exporter at Ludhiana can deliver goods directly from Noida to ICD Delhi without taking registration at Noida.

This can be handled as the case of Bill from Dispatch from situation. Only one E Way bill is required to be generated.

The procedure is clarified through FAQ issued by CBEC which is reproduced below:

How to handle “Bill from” - “Dispatch from” invoice in e-way bill system?

Sometimes, the supplier prepares the bill from his business premises to consignee, but moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘FROM’ section. In the left hand side - ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right hand side - ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice. In case Bill From location State is different from the State of Dispatch the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state.

Further the relevant documents for Export (like Shipping Bill etc) will be governed by Customs Act.(Reply dt.31/05/2019)