Issues regarding \u201cBill To Ship To\u201d for e-Way Bill under CGST Rules, 2017
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:
\n * 'A' is the person who has ordered 'B' to send goods directly to 'C'.
\n * 'B' is the person who is sending goods directly to 'C' on behalf of 'A'.
\n * 'C' is the recipient of goods.
\n2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:
\n * Invoice -1, which would be issued by 'B' to 'A'.
\n * Invoice -2 which wou<\/p>\n
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\n4.
\nShip to:
\nIn this field address of 'C' is supposed to be filled.
\n5.
\nInvoice Details:
\nDetails of Invoice-1 are supposed to be filled
\nCase -2: Where e-Way Bill is generated by 'A', the following fields shall be filled in Part A of GST FORM EWB-01:
\n1.
\nBill From:
\nIn this field details of 'A' are supposed to be filled.
\n2.
\nDispatch From:
\nThis is the place from where goods are actually dispatched. It may be the principal or additional place of business of 'B'.
\n3.
\nBill To:
\nIn this field details of 'C' are supposed to be filled.
\n4.
\nShip to:
\nIn this field address of 'C' is supposed to be filled.
\n5.
\nInvoice Details:
\nDetails of Invoice-2 are supposed to be filled.
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