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TMI BlogIssues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017 - Goods and Services Tax - GST Dated:- 23-4-2018 - News - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 movement of goods which is taking place from B to C on behalf of A . It is clarified that as per the CGST Rules, 2017 either A or B can generate the e-Way Bill but it may be noted that only one e-Way Bill is required to be generate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as per the following procedure: Case -1: Where e-Way Bill is generated by B , the following fields shall be filled in Part A of GST FORM EWB-01: 1. Bill From: In this field details of B are supposed to be filled. 2. Dispatch From: This is the place from where goods are actuall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y dispatched. It may be the principal or additional place of business of B . 3. Bill To: In this field details of A are supposed to be filled. 4. Ship to: In this field address of C is supposed to be filled. 5. Invoice Details: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details of Invoice-1 are supposed to be filled Case -2 : Where e-Way Bill is generated by A , the following fields shall be filled in Part A of GST FORM EWB-01 : 1. Bill From: In this field details of A are supposed to be filled. 2. Dispatch From: This is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place from where goods are actually dispatched. It may be the principal or additional place of business of B . 3. Bill To: In this field details of C are supposed to be filled. 4. Ship to: In this field address of C is supposed to be filled. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Invoice Details: Details of Invoice-2 are supposed to be filled. - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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