Issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017

A number of representations have been received 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:  ‘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 o…