Import of goods means Purchase of goods from Outside India from a Foreign Party

In this case, Seller is a foreign party and buyer is Indian Party

Foreign Party has no idea how to generate E-Way bill, So E-Way bill is generated by Indian Party

 

eway bill on import.png

import from usa to delhi.png

Example 1

Suppose goods imported by Delhi Shop from USA

Goods are not delivered directly from USA to Delhi Shop

 

They first reach custom port, Mumbai and later are transported to shop in Delhi

Hence, there are 2 transactions

Transfer of goods from USA to Customer Port Mumbai

Transfer of goods from Custom Port Mumbai to Delhi Shop

usa to custom.png

Example 2

Sometimes custom dept. Mumbai transports goods to Custom Dept.  in Delhi which is called ICD (inland container Department)

In this case, Delhi shop releases goods form ICD based in Delhi and not customs dept., Mumbai

Hence, there are 3 transactions

Transfer of goods from USA to Customer Port Mumbai

Transfer of goods from Custom Port Mumbai to ICD, Delhi

Transfer of goods from Custom ICD Delhi to Delhi shop

 

 

 

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Transcript

E-way Bill on Import of Goods E-Way bill is generated for period from Port to Customer Premises However if Goods are transported from Port to ICD and then from ICD to customer Premises No E way bill for first transaction, only for Second transaction Import of Goods from USA to Delhi USA Custom Dept Mumbai Delhi Shop No Eway Bill Eway Bill Required USA Custom Dep Mumbai Delhi Custom Office(ICD) Delhi Shop No E-way Bill No E-way Bill E-way Bill Required

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.