The Central Board of Indirect Taxes & Customs has, vide it’s press release dated April 23, 2018, clarified that in case of “Bill-To Ship-To”’ model of supplies where movement takes place from ‘one person (B)’ to ‘another person (C)’ on behalf of ‘a third person (A)’, only one e-Way Bill shall be required to be generated either by ‘A’ or ‘B’.
Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/press-release/23042018_PRESS_RELEASE_FOR_BILL_TO_SHIP_TO.pdf