Usually, when a customer orders, the supplier directly ships the goods from his business place to the shipping address. However, sometimes the supplier may not have stock of the goods that the customer ordered, or he does not deal with them. In these situations, he can ask the third party to ship the goods directly to the customer. A transaction like this is called a Bill To Ship To transaction.
The party to whom the invoice is sent differs from the person who receives the products or services. For instance, customer "X" places an order with supplier "Y" for the supply of goods, and "Y" doesn't have such goods in stock, so he directs the order to "Z" to supply such goods to "X."
Here Two invoices are produced as a result of the transaction for use in GST returns:
- Invoice -1 would be issued by 'Z' to 'Y.'
- Invoice -2 would be issued by 'Y' to 'X.'
Invoice 1
Where e-Way Bill is generated by 'Y,' he shall fill the following fields in Part A of GST FORM EWB-01:
Bill Form: Mention the details of 'Y' in this field.
Dispatch Form: It is where the actual delivery of the goods takes place. It can be 'Y's' primary or secondary location of business.
Bill To: Mention the details of 'X' in this field.
Ship To Addresses: Here, mention the address of 'Z.'
Invoice Details: Enter all the other details of the invoice, like quantity, price, and the tax rate of products.
Invoice 2
Where e-Way Bill is generated by 'X,' he shall fill the following fields in Part A of GST FORM EWB-01:
Bill Form Mention the details of 'X' in this field.
Dispatch Form It is where the actual delivery of the goods takes place. It can be 'Y's' primary or secondary location of business.
Bill To Mention the details of 'Z' in this field
Ship To Addresses Here, mention the address of 'Z.'
Invoice Details Enter all the other details of the invoice, like quantity, price, and goods and services tax.