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    <title>SALE IN TRANSIT</title>
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    <description>E-way bill generation depends on who initiates the physical movement: if A initiates movement, A may generate the e-way bill reflecting A&#039;s invoice value; alternatively, B may generate the e-way bill with &#039;bill from&#039; as B and &#039;ship from&#039; as A, referencing B&#039;s invoice and reflecting B&#039;s invoice value. Input tax credit for C is governed by B&#039;s invoice, and e-way bill value is a movement compliance matter separate from credit entitlement.</description>
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