Only one e-Way Bill in ‘Bill To Ship To’ supplies, clarifies Finance Ministry

CBIC issues clarification vide Press release dated 23rd April 2018 on issues regarding “Bill to Ship To” transactions for E-way bill. It clarified that one e-way bill is required to be generated either by supplier or person who ordered the goods as per the prescribed procedure.

In a “Bill to Ship To” model of supply there are 3 persons involved in a transaction:

  • “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

Only one e-Way Bill in 'Bill To Ship To' supplies, clarifies Finance Ministry

States that where movement takes place from ‘B’ to ‘C’ on behalf of ‘A’, e-Way Bill can be generated either by ‘A’ or ‘B’ in terms of CGST Rules, but only one e-Way Bill is required.

Case-1: Where e-Way Bill is generated by ‘B’, Part A of GST Form EWB-01 will contain –

  1. Details of ‘A’ in “Bill To” field.
  2. Details of ‘C’ in “Ship To” field.
  3. Details of Invoice raised by ‘B’ on ‘A’.

Case-2: Where e-Way Bill is generated in by ‘A’ –

  1. “Dispatch From” field will contain details of principal or additional place of business of ‘B’.
  2. “Bill To” and “Ship To” fields will be filled with details of ‘C’.
  3. Details of Invoice raised by ‘A’ on ‘C’ shall be filled in Part A of EWB-01.
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