Export of goods means Sale of goods from India to a Foreign Party

In this case, Buyer is a foreign party and seller is Indian Party

E-Way bill is to be generated by Indian Party as they have to provide the bill to the Delhi Custom Office ICD

eway bill on Export.png

 

export from delhi to usa.png

Example 1

Suppose goods exported by USA from a Delhi Shop

Goods are not delivered directly from Delhi Shop to USA

They first reach custom port, Mumbai and later are transported to USA

Hence, there are 2 transactions

Transfer of goods from Delhi to Customer Port Mumbai

Transfer of goods from Custom Port Mumbai to USA

 

delhi to custom.png

Example 2

Sometimes Delhi Shop has to send the good to Custom Dept. in Delhi which is called ICD (inland container Department).

ICD further transports the goods to the Custom Dept. Mumbai from where the goods are shipped to USA

Hence, there are 3 transactions

Transfer of goods from Delhi shop to ICD, Delhi

Transfer of goods from ICD, Delhi to Custom Port Mumbai

Transfer of goods from Custom Port Mumbai to USA

 

 

 

 

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Transcript

E-way Bill on Export of Goods E-Way bill is required to be issued from Customer Premises to Place where goods are leaving country This distance to be mentioned and not distance up to Foreign Country Exemption- Export of Goods to Nepal and Bhutan has been exempted by Govt Export of good from Delhi to USA Delhi Customer Dept Mumbai USA E-way Bill Required No E-way Bill Delhi Shop E-way Bill Required Delhi Custom Office (ICD) No E-way Bill Custom Dept Mumbai No E-way Bill USA

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.