𝗘𝗫-𝗪𝗢𝗥𝗞𝗦 (𝗘𝗫𝗪) 𝗦𝗮𝗹𝗲𝘀 𝘂𝗻𝗱𝗲𝗿 𝗚𝗦𝗧
𝗘𝗫-𝗪𝗢𝗥𝗞𝗦 (𝗘𝗫𝗪) 𝗦𝗮𝗹𝗲𝘀 𝘂𝗻𝗱𝗲𝗿 𝗚𝗦𝗧 – 𝗧𝘄𝗼 𝗖𝗼𝗺𝗺𝗼𝗻 𝗔𝗺𝗯𝗶𝗴𝘂𝗶𝘁𝗶𝗲𝘀 𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝗱 Even after eight years of GST implementation the ambiguity related to the compliances of EXWORKS Sales is still unsettled. Few states it was advised by some tax professionals that the Supplier should charge CGST+SGST for ExWorks sales (even though the recipient is in different state) because the title transfer of the goods ends at Suppliers gate. Let us discuss and get clarified the correct procedures. Many businesses follow EX-Works terms, but GST compliance often goes wrong on two key points: 🚚 1️⃣ 𝗪𝗵𝗼 𝘀𝗵𝗼𝘂𝗹𝗱 𝗴𝗲𝗻𝗲𝗿𝗮𝘁𝗲 𝘁𝗵𝗲 𝗘-𝘄𝗮𝘆 𝗕𝗶𝗹𝗹? ✔ Goods are moved in relation to supply ✔ Hence, E-way Bill is mandatory (if value > ₹50,000) 👉 It can be generated by either the Supplier or Recipient as per Rule 138. In case if both the parties didn't generated the EWayBill then the Transporter can generate EWayBill as per Rule 138(3). ⚠...