Goods and Services Tax – GST – Dated:- 23-4-2018 – A number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for Bill To Ship To model of supplies. In a typical Bill To Ship To model of supply, there are three persons involved in a transaction, namely: A is the person who has ordered B to send goods directly to C . B is the person who is sending goods directly to C on behalf of A . C is the recipient of goods. 2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued: Invoice -1, which would be issued by B to A . Invoice -2 which would be issued by A to C . 3. Queries have been raised as to who would generate the e-Way Bill for the
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