SHIP TO GSTN NOT MENTIONED ON INVOICE

[HITESH DEDHIA]

As per CGST Rule 46 in case of Bill to Ship to Transaction,

* Name, Address & GSTN of Bill to Party Required

* Only Address of Ship to Party is required (in RULE 46 there is no Requirement of GSTN of Ship to Party)

* GST officer During Transit is asking for penalty 200% for not mentioning GSTN of Ship to Party.

Issue:

1. Whether GSTN of Ship to Party is mandatory.

2. Customer (Bill to Party) is asking to mention his name on Ship to Party Column and C/o Name of Ship to Party and address of Ship to Party.

3. If we are not mentioning GSTN of Ship to Party in software then on E INVOICE it shows URP. (Un Registered Person). GST officer during transit having objection on URP (How big Companies are URP - asking supplier for concealing information.

Any Solution on Above

Thanks.

AI Summary

Recipient GSTIN requirement: include the buyer's GSTIN as recipient on invoices; ship-to GSTIN is not mandatory.
Rule 46 requires the GSTIN of the recipient when the recipient is registered; in bill-to/ship-to arrangements the recipient is the bill-to/buyer, so the buyer's GSTIN must appear on the tax invoice while the consignee's address may be shown separately as the ship-to location. If the consignee is unregistered, specific Rule 46 provisions for unregistered recipients apply, but they do not remove the obligation to record the registered buyer's GSTIN; omission can produce an unregistered indicator on e invoices and may trigger transit inspection objections that require defence.