Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the ultimate-addons-for-gutenberg domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the rocket domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114

Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wordpress-seo domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home3/a1636wpq/public_html/taxclick.org/wp-includes/functions.php on line 6114
Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017 - All About Finance

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

by

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.

  1. 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’.

  1. 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.

 ********

Source PIB

No related posts.

Taxclick Team
This is the team of the finance profession who, update the site on daily basis. The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.

Leave a Comment