CHEMEXCIL
Basic Chemicals, Cosmetics & Dyes Export Promotion Council
(Set-up by Ministry of Commerce and Industry, Govt of India)
Jhansi Castle, 4th Floor, 7, Cooperage Road, Mumbai - 400 001. India
Tel : +91 22 22021288 Website : www.//chemexcil.in
EPC/LIC/GST/E_WAY_BILL 24/04/2018
ALL MEMBERS OF THE COUNCIL
e-Way Bill
CBIC Clarification regarding issues faced in “Bill To Ship To” for e-Way
Bill under CGST Rules, 2017
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Dear Members,
The Central Board of Indirect Taxes and Customs (CBIC) has issued press release dated 23/04/2018 regarding Issues faced in “Bill To Ship To” for e-Way Bill under CGST Rules, 2017.
We understand that CBIC has received several representations 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:
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‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’.
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‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’.
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‘C’ is the recipient of goods.
In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:
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:
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1.
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Bill From:
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In this field details of ‘B’ are supposed to be filled.
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2.
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Dispatch From:
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This is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’.
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3.
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Bill To:
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In this field details of ‘A’ are supposed to be filled.
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4.
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Ship to:
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In this field address of ‘C’ is supposed to be filled.
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5.
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Invoice Details:
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Details of Invoice-1 are supposed to be filled
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Case -2:
Where e-Way Bill is generated by ‘A’, the following fields shall be filled in Part A of GST FORM EWB-01:
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1.
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Bill From:
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In this field details of ‘A’ are supposed to be filled.
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2.
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Dispatch From:
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This is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’.
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3.
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Bill To:
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In this field details of ‘C’ are supposed to be filled.
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4.
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Ship to:
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In this field address of ‘C’ is supposed to be filled.
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5.
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Invoice Details:
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Details of Invoice-2 are supposed to be filled.
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Members are requested to take note of above. The CBIC press release is available for reference/ download using below links:
http://www.cbec.gov.in/resources//htdocs-cbec/press-release/23042018_PRESS_RELEASE_FOR_BILL_TO_SHIP_TO.pdf
Thanking you,
Yours faithfully,
S.G BHARADI
EXECUTIVE DIRECTOR
CHEMEXCIL