GST
Bill-to ship-to e-way bill
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Facts
In a bill-to ship-to case, the e-way bill shows the billing party in the Bill To field and the delivery location in the Ship To field. Only one e-way bill is needed for the movement.
Provisions and law
- Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
Analysis
Example: a Chennai buyer orders goods from a Mumbai supplier and asks for delivery to his customer in Bengaluru. The supplier's e-way bill shows the Chennai buyer as Bill To and Bengaluru as Ship To. GSTN had planned extra Ship To GSTIN rules from August 2026, but put them on hold; check the latest advisory before changing your process.
Conclusion
- Fill Bill To with the buyer's GSTIN
- Fill Ship To with the delivery address and PIN
- Generate one e-way bill for the movement
- Check current advisories on Ship To details
A Savvy can do this for you
E-way bill generation
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