Sometimes, the taxpayers raise the bill to somebody and send the consignment to somebody else as per the business requirement. There is a provision in the e-way bill system to handle the situation, called “Bill to ” and “Ship to”.
In the e-way bill form, there are two portions under “TO” section. On the left-hand side – ‘billing to’ GSTIN and Trade name is entered. On the right-hand side – ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice. In case of the ship to state is different from bill to location inter-state for the supplier. The SGST and CGST are entered irrespective of movement of goods whether movement happened within the state or outside the state.
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