TaxTMI 
TaxTMI 
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?
Tax Invoice - Bill To Ship To Model
18 Jul 2021 
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Bill-to-ship-to model: e Way Bill on one accompanying invoice suffices for lawful movement; other invoice not required to travel.
Bill-to-ship-to supplies involve two tax invoices to preserve Input Tax Credit. Administrative guidance permits either party to generate the e Way Bill and requires only one e Way Bill for goods movement; the invoice for which the e Way Bill is generated must accompany the consignment. The alternate invoice, issued to complete the commercial transaction, need not physically travel with the goods, though authorities may investigate separately if issuance is disputed. (AI Summary)
Bill-to-ship-to supplies involve two tax invoices to preserve Input Tax Credit. Administrative guidance permits either party to generate the e Way Bill and requires only one e Way Bill for goods movement; the invoice for which the e Way Bill is generated must accompany the consignment. The alternate invoice, issued to complete the commercial transaction, need not physically travel with the goods, though authorities may investigate separately if issuance is disputed. (AI Summary)