One E-way Bill for “Bill To Ship To” Type Supplies under CGST Rules, clarifies CBIC

CBIC Clarifications on One E-way Bill for “Bill To Ship To” Type Supplies under CGST Rules, 2017

The CBIC has clarified about requirement of generation of one E-way Bill under the CGST Rules, 2017, in respect of “Bill To/ Ship To” type Supplies/ Transactions, i.e. only one e-way bill is to be generated, either by the supplier or the person who ordered the goods for on behalf delivery, as under:

CBEC (CBIC) Press Release dt. 23 April, 2018

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:

i) “A‟ is the person who has ordered “B‟ to send goods directly to “C‟.

ii) “B‟ is the person who is sending goods directly to “C‟ on behalf of “A‟.

iii) “C‟ is the recipient of goods.

A > Order > B > Movement of Goods > C

2. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:

i) Invoice -1: which would be issued by “B‟ to “A‟.

ii) 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:

Sl. No.Bill To/ Ship ToParticulars
1Bill FromIn this field details of “B‟ are supposed to be filled.
2Despatch FromThis is the place from where goods are actually dispatched. It may be the principal or additional place of business of “B”
3Bill ToIn this field details of “A‟ are supposed to be filled.
4Ship ToIn this field address of “C‟ is supposed to be filled.
5Invoice DetailsDetails 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:

Sl. No.Bill To/ Ship ToParticulars
1Bill FromIn this field details of “A‟ are supposed to be filled.
2Despatch FromThis is the place from where goods are actually dispatched. It may be the principal or additional place of business of “B”
3Bill ToIn this field details of “C‟ are supposed to be filled.
4Ship ToIn this field address of “C‟ is supposed to be filled.
5Invoice DetailsDetails of Invoice-2 are supposed to be filled

One Response

  1. S. DURAIRAAJ

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