Bill To Ship To

As per Press Release dated 23rd April 2018, this article contains
information about “Bill-To Ship-To” for E-Way Bill under CGST Rules,
2017.

(1) 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 movement of goods which is taking place from ‘B’ to ‘C’ on
behalf of ‘A’. It is clarified that as per the CGST
Rules 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 generated 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 CGST FORM EWB-01:

Case-2: Where E-Way Bill is generated by ‘A’ the following fields
shall be filled in Part A of CGST FORM EWB-01: