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Taxpayers guide to “Bill To Ship To” for E-Way Bill generation

Taxpayers guide to Bill To Ship To for E-Way Bill under CGST Rules, 2017. Taxpayers guide on filling Part A of GST FORM EWB-01 when E-Way Bill is generated by A. Taxpayers guide on filling Part A of GST FORM EWB-01 when E-Way Bill is generated by B.

1. Taxpayers guide to “Bill To Ship To” for E-Way Bill under CGST Rules, 2017. 

“Bill To Ship To” for e-Way Bill under CGST Rules, 2017

In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction:

  • “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”

2. Taxpayers guide on filling Part A of GST FORM EWB-01 when E-Way Bill is generated by “A”. 

“Bill To Ship To” for e-Way Bill under CGST Rules, 2017

Where e-Way Bill is generated by “A”

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 is supposed to be filled

3. Taxpayers guide on filling Part A of GST FORM EWB-01 when E-Way Bill is generated by “B”.

“Bill To Ship To” for e-Way Bill under CGST Rules, 2017

Where e-Way Bill is generated by “B”

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 is supposed to be filled

4. Taxpayers guide on generating E-Way Bill for the movement of goods which is taking place from “B” to “C” on behalf of “A”. 

“Bill To Ship To” for e-Way Bill under COST Rules, 2017

Q. Who would generate the E-Way Bill for the movement of goods which is taking place from “B” to “C” on behalf of “A”?

A. As per the CGST Rules, 2017, either “A” or “B” can generate the E-Way Bill by filling up GST FORM EWB-01. But it may be noted that only one e-way bill is required to be generated, either by A or by B.

View Comments (3)

  • THAT MEANS IF A IS GENERATING E WAY BILL THAN MARGIN OF A IS NOT GET BY C.
    BUT IF B IS GENERATING E WAY BILL THAN MARGIN OF A WILL GET BY C.

  • In bill to Ship to process , All the GST No. should be accepted and shown by portal in e-way bill, currently it does not show.
    1. A- Agent
    2. B- Manufacture
    3. C- Customer,
    only thereafter this process should be completed.

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