Only one e-Way Bill in 'Bill To Ship To' supplies, clarifies Finance Ministry

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 “Shi...