Issues regarding Bill To Ship To for e-Way Bill under CGST Rules, 2017
PrintListen to this Article
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 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 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 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. |
******** #casansaar (Source - PIB)
Category : GST | Comments : 0 | Hits : 1329
In a significant judgment, the Bombay High Court has clarified that summons issued under the Central Goods and Services Tax (CGST) Act are meant strictly for inquiry and recording of statements, and c...
Please click on the link below to view the gross and net GST revenue collections for the month of Jan, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_pub...
Jan 23rd, 2026 An advisory on reporting of taxable value and tax liability under RSP-based valuation in e-Invoice, e-Way Bill and GSTR-1 / GSTR-1A / IFF has been issued for the information ...
Comments