An e-Waybill is typically issued in various situations related to the shipment of goods. It is associated with different transactions, including:
Sale and Shipment of Goods:
- An e-Waybill is issued when there is a sale of goods, and these goods need to be transported from one location to another.
Transfer Transactions:
- When there is a transfer of goods between warehouses or branches, an e-Waybill can be issued to document the transfer.
Return Transactions:
- In the case of product returns that involve the shipment of goods, an e-Waybill may be issued.
Service Transfers:
- If a business is transferring services, an e-Waybill can be used to document the service transfer.
Purchase Waybill:
- When goods are purchased, and they need to be transported from the place of acquisition to another location, an e-Waybill may be issued.
Shipment Without Waybill:
- In some countries, there may not be a legal requirement to issue a waybill for shipments within certain limits. However, businesses may choose to use e-Waybills for organizational and tracking purposes.
The obligation to issue an e-Waybill and the specific processes involved can vary from country to country. Therefore, businesses should pay attention to the guidelines and regulations of the tax authority in the country where they operate.