GST E-WAY BILL CLARIFICATION UNDER BILL TO SHIP TO MODEL |
Many doubts were raised by traders/transporters regarding the e-way bill issuance under bill-to-ship-to-model such as who will issue the e-way bill, how many e-way bills will be issued or which invoice particulars are to be filled while issuing e-way bills. All such speculations and doubts have been resolved by the GST council as a clarification vide press release dated 23rd April’2018 has been issued. The clarifications given are as follows:
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 the details of ‘B’ are supposed to be filled |
2. | Dispatch from | This is the place from where goods are actually dispatched. It may be principal or additional place of business of ‘B’. |
3. | Bill to | In this field the details of ‘A’ are supposed to be filled. |
4. | Ship to | In this field the details of ‘C’ are 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 the details of ‘A’ are supposed to be filled |
2. | Dispatch from | This is the place from where goods are actually dispatched. It may be principal or additional place of business of ‘B’. |
3. | Bill to | In this field the details of ‘C’ are supposed to be filled. |
4. | Ship to | In this field the details of ‘C’ are supposed to be filled. |
5. | Invoice Details | Details of Invoice 2 are supposed to be filled. |
For any queries/clarification you may contact
Bharat Poplani
B.Com, FCA, LLB
+91-9646380245