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1. Queries have been raised as to who would generate the e-Way Bill for the movement of goods which is taking place from \u2018B\u2019 to \u2018C\u2019 on behalf of \u2018A\u2019. It is clarified that as per the CGST Rules, 2017 either \u2018A\u2019 or \u2018B\u2019 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:<\/li>\n<\/ol>\n

   Case -1:\u00a0<\/strong>Where e-Way Bill is generated by \u2018B\u2019, the following fields shall be filled in Part A of GST FORM EWB-01:<\/p>\n

   \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n

   1.<\/strong><\/td>\n	Bill From:<\/strong><\/td>\n	\n In this field details of \u2018B\u2019 are supposed to be filled.<\/p>\n  <\/td>\n<\/tr>\n
   2.<\/strong><\/td>\n	Dispatch From:<\/strong><\/td>\n	This is the place from where goods are actually dispatched. It may be the principal or additional place of business of \u2018B\u2019.<\/td>\n<\/tr>\n
   3.<\/strong><\/td>\n	Bill To:<\/strong><\/td>\n	In this field details of \u2018A\u2019 are supposed to be filled.<\/td>\n<\/tr>\n
   4.<\/strong><\/td>\n	Ship to:\u00a0<\/strong><\/td>\n	In this field address of \u2018C\u2019 is supposed to be filled.<\/td>\n<\/tr>\n
   5.<\/strong><\/td>\n	Invoice Details:<\/strong><\/td>\n	Details of Invoice-1 are supposed to be filled<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n Case -2<\/strong>: Where e-Way Bill is generated by \u2018A\u2019, the following fields shall be filled in Part A of GST FORM EWB-01:<\/p>\n \n\n\n\n\n\n\n\n 1.<\/strong><\/td>\n Bill From:<\/strong><\/td>\n \n In this field details of \u2018A\u2019 are supposed to be filled.<\/p>\n  <\/td>\n<\/tr>\n 2.<\/strong><\/td>\n Dispatch From:<\/strong><\/td>\n This is the place from where goods are actually dispatched. It may be the principal or additional place of business of \u2018B\u2019.<\/td>\n<\/tr>\n 3.<\/strong><\/td>\n Bill To:<\/strong><\/td>\n In this field details of \u2018C\u2019 are supposed to be filled.<\/td>\n<\/tr>\n 4.<\/strong><\/td>\n Ship to:\u00a0<\/strong><\/td>\n In this field address of \u2018C\u2019 is supposed to be filled.<\/td>\n<\/tr>\n 5.<\/strong><\/td>\n Invoice Details:<\/strong><\/td>\n Details of Invoice-2 are supposed to be filled.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n \u00a0********<\/strong><\/p>\n Source PIB<\/p>\n","protected":false},"excerpt":{"rendered":" A number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for \u201cBill To Ship To\u201d model of supplies. In a typical \u201cBill To Ship To\u201d model of supply, there are three persons involved in a transaction, namely: \u2018A\u2019 is the person who has ordered \u2018B\u2019 to send goods directly … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[491],"class_list":["post-4274","post","type-post","status-publish","format-standard","hentry","category-gst","tag-e-way-bill"],"yoast_head":"\n