CBIC issues clarification
in relation to requirement of e-Way Bill for ‘Bill To Ship To’ model of
supplies; States that where movement takes place from ‘B’ to ‘C’ on behalf of
‘A’, e-Way Bill can be generated either by ‘A’ or ‘B’ in terms of CGST Rules, but
only one e-Way Bill is required; Where e-Way Bill is generated by ‘B’, Part A
of GST Form EWB-01 will contain – (i) details of ‘A’ in “Bill To” field, (ii)
details of ‘C’ in “Ship To” field, and (iii) details of Invoice raised by ‘B’
on ‘A’; Where e-Way Bill is generated in by ‘A’ - (i) “Dispatch From” field
will contain details of principal or additional place of business of ‘B’, (ii)
“Bill To” and “Ship To” fields will be filled with details of ‘C’, and (iii)
details of Invoice raised by ‘A’ on ‘C’ shall be filled in Part A of
EWB-01 : Finance Ministry Press Release
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