TaxTMI 
TaxTMI 
"In a "Bill to Ship to" transaction under GST, when should the supplier (bill to party) issue the tax invoice: before the actual movement of the goods or after delivery? Consider Section 31(1) of the CGST Act, which stipulates that the invoice must be issued before or at the time of removal of goods for supply when the supply involves movement, or at delivery/making available in other cases. What is the correct timing for invoice issuance in such transactions?"
Timing of Tax Invoice Issuance in Bill-to-Ship-to Transactions under GST
21 Nov 2025 
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Bill-to-Ship-to transactions: invoice must be issued before or at removal of goods when movement occurs, or at delivery if no movement.
Where the supply involves physical movement of goods, the tax invoice must be issued by the supplier before or at the time of removal; if goods are already with the recipient or are made available without movement, the tax invoice may be issued before or at delivery or making available. (AI Summary)
Where the supply involves physical movement of goods, the tax invoice must be issued by the supplier before or at the time of removal; if goods are already with the recipient or are made available without movement, the tax invoice may be issued before or at delivery or making available. (AI Summary)