My query is on generation of e-way bill in "bill to ship to" module. If there are four party involved in single supply, example A (supplier) supplies to B and B supplies to C and C supplies to D, all three supplies are interstate supply.
1. How many e-way bill need to be generated in bill to ship to module.
Please reply with evidencing circular/notification/clarification issued by Board or council.
The Notification No 12/2018-CT dated 7th March 2018 is nothing explained about the the supply where four parties involved. Our two vehicle has been detained by the Dept and imposed penalty by assigning the reason that the Bill to Ship to e-way bill generated for the said transaction is defective, because there are four party involved. In Bill to Ship to e-way bill there should have been three parties. Please see any favorable provision/notification/circulars if any and notify.
CBIC in the press release dated 23rd April 2018 issued regarding “Bill To Ship To”
for e-Way Bill under CGST Rules, 2017 clarified that either A (a person who ordered
goods) or B (person sending goods) can generate the e-Way Bill but it may be noted
that only one e-Way Bill is required to be generated. (file attached)
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