Ministry of Finance has issued a Press release on 23rd April, 2018 to clarify the requirement to generate e-way Bill for “Bill To Ship To” model of supplies.
The Key points of the Press Release are:
- In a “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:
‘A’ – the person who has ordered ‘B’ to send goods directly to ‘C’.
‘B’ – the person who is sending goods directly to ‘C’ on behalf of ‘A’.
‘C’ – the recipient of goods.
- In this 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’.
- It is clarified that either ‘A’ or ‘B’ can generate the e-Way Bill for the movement of goods which is taking place from ‘B’ to ‘C’ on behalf of ‘A’. It is to be noted that only one e-Way Bill is required to be generated as mentioned in the table below:
|
Sl. No. |
Particulars |
Case I: Where e-Way Bill is generated by ‘B’, the following fields shall be filled in Part A of GST FORM EWB-01 | Case II: 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 ‘B’ are supposed to be filled | 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’. | 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. | 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. | In this field address of ‘C’ is supposed to be filled. |
| 5. | Invoice Details | Details of Invoice-1 are supposed to be filled | Details of Invoice-2 are supposed to be filled. |
Source : Press Information Bureau – Government of India
