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Bill-To-Ship-To Model (E-Way Bill) |
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Bill-To-Ship-To Model (E-Way Bill) |
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A number of representations have been received seeking clarifications in relation to the requirement of e-Way Bill for “Bill To Ship To” model of supplies. The Central Board of Indirect Taxes and Customs (CBIC) has clarified issues regarding “Bill To Ship To” for e-Way Bill under the Goods and Services Tax ( GST ) regime. In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:
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:
Case -2: Where e-Way Bill is generated by ‘A’, the following fields shall be filled in Part A of GST FORM EWB-01:
By: Praveen Nair - August 10, 2018
Discussions to this article
Sir, In many cases, the Trader/Agent doesn't want to disclose the End Customer Name with Original Supplier as well as the Source Price to the End Customer. In such cases and in the absence of Bill To/Ship To in the Supplier Invoice, can the Trader/Agent divert the Goods during Transit to the End Customer with his own bill, without brought the goods to his warehouse? Is there any procedures/Guidelines for Transit Sales [Sale happens during Movement] in GST? Thanks, Wilson.A
In case of Trader he can opt for the 2nd Option and arrange the Transport from the Location of Supply to the destination. The Trader has to make the E-Way bill and the Tax Invoice and handover the same to his Transporter carrying the goods.
Sir, Thanks for your reply. Option is available in E-Way Bill But the Act Says as below: One of the Condition specified in Sec.16(2)(b), the registered person is eligible for ITC, if he has received the goods and The Explanation Clause of deemed receipt of goods "where the goods are delivered by the supplier on the direction of registered person to other recipient" - "How to prove this clause whether the supplier is delivering the goods directly to the recipient without mentioning the Bill To/Ship To in the Invoice." Our Question is mainly with regard to the eligibility of ITC in the event of non receipt of goods by the Buyer(Since the goods are directly delivered to the consignee) and the deemed clause is applicable only in the case of Bill/Ship Model where we can say that the supplier is directly delivering the goods other party on the direction of the buyer. Further, No Clarity on Transit Sale During Movement of Goods in the absence of Transit Sale Procedures? Pls suggest. Thanks, Wilson.A
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