Tax Invoice - Bill To Ship To Model

[Kaustubh Karandikar]

XYZ (Maharashtra) issued Tax Invoice as ‘Bill To: Madhya Pradesh’(PQR) and ‘Ship To: Gujarat’ (ABC). The invoice issued by XYZ accompanied the consignment, but the Tax Invoice in turn issued by PQR to ABC was not accompanying the consignment and was sent by courier by PQR to ABC. This consignment was seized by the check post authorities on the ground that the Tax Invoice of PQR issued to ABC was not accompanying the consignment. What is the correct legal requirement?

AI Summary

Debate on GST 'Bill To Ship To' Model: Is One E-Way Bill Enough? Insights on Section 68 & Rule 138A. A discussion on a forum addresses a legal issue regarding the 'Bill To Ship To' model under GST law. XYZ issued a tax invoice to PQR in Madhya Pradesh, shipping goods to ABC in Gujarat. The consignment was seized because PQR's invoice to ABC was not with the shipment. Participants argue that only one e-way bill is needed, either from XYZ or PQR, and that requiring both invoices with the consignment is impractical. They cite a press release clarifying that a single e-way bill suffices, aligning with Section 68 and rule 138A of GST law.