<h1>Clarifications on 'Bill To Ship To' Model Under CGST Rules 2017: Two Invoices and One e-Way Bill Required.</h1> Clarifications have been issued regarding the 'Bill To Ship To' model under the CGST Rules, 2017, where three parties are involved: the orderer, the sender, and the recipient. Two tax invoices are required: one from the sender to the orderer and another from the orderer to the recipient. For the movement of goods from the sender to the recipient, either the orderer or the sender can generate the e-Way Bill. The process involves filling specific fields in GST FORM EWB-01, depending on who generates the e-Way Bill, ensuring only one e-Way Bill is needed.