Clarification on Bill To - Ship To

Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017

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 sendinggoods 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, 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 generated as per the followingprocedure:


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 actually 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:

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 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.

Invoice Details:

Details of Invoice-2 are supposed to be filled.

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