TaxTMI 
TaxTMI 
Mr. A is registered in Tamil Nadu and purchases goods from Mr. B, who is registered in Karnataka. Mr. A directs Mr. B to deliver the goods to Mr. C, a registered person in Kerala. Mr. A issues a tax invoice to Mr. C. In this case, what are the e-way bill requirements?
E-Way bill Requirements
29 May 2025 
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Bill-to-Ship-to e-way bill rule permits supplier or buyer to generate a single e-way bill for movement.
Only one e-way bill is required for the physical movement of goods in a Bill-to-Ship-to arrangement despite two invoices. Either the intermediary (bill-to party) or the supplier (consignor) may generate the e-way bill, provided the place of delivery reflects the ultimate consignee and the relevant invoice accompanies the consignment during transit. (AI Summary)
Only one e-way bill is required for the physical movement of goods in a Bill-to-Ship-to arrangement despite two invoices. Either the intermediary (bill-to party) or the supplier (consignor) may generate the e-way bill, provided the place of delivery reflects the ultimate consignee and the relevant invoice accompanies the consignment during transit. (AI Summary)