E-Way Bill Compliance in Case of Import of Goods with Direct Delivery to Customer (Bill-to–Ship-to Model under GST)
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In modern supply chains, especially in import transactions, it is commercially efficient for goods to be delivered directly from the port of import to the ultimate buyer , without routing them through the importer’s premises. While this structure is operationally convenient, it requires careful compliance with e-way bill provisions under GST law to avoid penalties and litigation. This article provides a comprehensive legal and practical analysis of such transactions. Nature of Transaction A typical structure involves: An Importer (A) who imports goods into India A Buyer (B) who purchases goods from A Goods are cleared from Customs and transported directly to B This arrangement qualifies as a “Bill-to–Ship-to” transaction under GST. Legal Position The transaction is governed by the following provisions: Central Goods and Services Tax Act, 2017 Section 10(1)(b) – Determination of place of supply in Bill-to–Ship-to c...