The Government vide Press release dated 23/04/2014 has given clarifications in relation to requirement of e-Way Bill for 'Bill To Ship To' model of supplies. The clarification is as follows :
I. Meaning of 'Bill To Ship To' model of supplies
As we aware that 3 parties are involved in 'Bill To' and 'Ship To' model.The same has can be explained by the following chart :
The following can be seen in above chart :
- '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.
II. Invoicing under Bill To Ship To' model of supplies
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'.
III. E-way bill in Bill To Ship To' model of supplies
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:
|
Sr.No |
Places to fill in E-way bill |
Whose details to be given in E-way bill |
|
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:
|
Sr.No |
Places to fill in E-way bill |
Whose details to be given in E-way bill |
|
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 |
Thus it is clarified that E-way bill shall be prepared in above manner in case of 'Bill To Ship To' model.
The video presentation has been mentioned below
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