NEWS UPDATE
TIOL Fiscal Awards: Maastricht is dead & gone! What next? When the Stars Aligned: An Evening at the TIOL Awards Kudos for Digitalisation vs Pillories for e-waste! Import of Obscene goods - Who decides obscenity - Customs? EV Revolution: Lessons for India to learn from US and China! Massager or sex toy? One Nation, Many Elections: Time to repair the feet of clay! Too Many Sleuths Spoil the GST Soup WTO needs active aid-in-dying! China favours alternative trade architecture! GST in Income tax The Rhetoric of Illusory Decoupling of American Economy from Chinese! Where is that GST Appellate Tribunal? Trump's return to Oval Office! China sweating like just out of heated hammam! Cached Cash and GST America to quit NATO! A case of more theatre than threat! Aha, Trumpian in flavour! Doctrine of Proportionality Global Trade: Ruptured geopolitical order letting Red Sea turn 'Redder'! Templated Show Cause Notice - GST Ishtyle Interim Budget 2024: Quo Vadis, Indian Economy? Personal Hearing - By Law, Not Discretion Interim Budget 2024: Will FM really play fiscal 'Santa Claus' today! Sweet Beginning - Halwa Served - Budget Interim US Presidential Election: 'Tariff Man' is coming! Take cover! Summons - power of pen more effective than the presence of an officer in court Mamma mia! Nationalism-tinged AI may derail 'Re-globalisation'! PM visits GST Academy Din over DIN: What is FOMO for CBIC is actually JOMO for CBDT! Arrest under PMLA

Print

e-Way Bill - Quandary over 'Bill To Ship To' - CBIC clarifies

Published: Apr 23, 2018

By TIOL News Service

NEW DELHI, APRIL 23, 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:

•  ‘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.

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'.

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:

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:

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.

TIOL SEARCH


A Taxindiaonline Website. Copyright @ 2021 TIOL Pvt.Ltd. All rights reserved.