Goods and Services Tax

Bill-To-Ship-To Model (E-Way Bill)

Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 10-8-2018 Last Replied Date:- 13-8-2018 – 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: 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 accor

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ncipal or additional place of business of B . Bill To: In this field details of A are supposed to be filled. Ship To: In this field address of C is supposed to be filled. 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: Bill From: In this field details of A are supposed to be filled. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of B . Bill To: In this field details of C are supposed to be filled. Ship To: In this field address of C is supposed to be filled. Invoice Details: Details of Invoice-2 are supposed to be filled. – Reply B

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ansporter carrying the goods. – Reply By A Wilson – The Reply = 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)

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