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Jayanta Bandyopadhyay   27 February 2025

Gst ,ewb when common warehouse

Ltd Co and LLP have a common warehouse within 50 kms radius of Port. Ltd Co sells to LLP, who Exports.  No EWB is generated as both warehouses are in same building. Cargo goes to Port under Challan and Exports value is more than Rs.15 Lakhs. Technical fault lines exist. How to mitigate 



 1 Replies

Anuradha Upadhyay (Lawyer)     27 February 2025

To mitigate potential compliance risks, the LLP should ensure proper documentation, including a tax invoice for the sale from the Ltd Co to the LLP and a delivery challan for the movement to the port under Rule 55 of the CGST Rules. Although an E-Way Bill (EWB) is not required for intra-building transfers, it is advisable to generate one when goods move to the port to avoid disputes. Additionally, maintaining clear records of stock movement, GST filings, and export documentation will help justify the transaction's legitimacy in case of scrutiny. Seeking an Advance Ruling on the applicability of EWB in such cases can also provide legal certainty. If you still have questions, reach out to me and I'll help you further.


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