Issue related to invoice prepare under GST

[milan bamal]

Manpower Supply services Business

Debtor XYZ have Principal place of business registered in GST is Manesar(Distt-Gurgaon) and XYZ have also 1 additional place of business under same GST in other district i.e in Rohtak

Both District is in same State

We provide manpower services to every unit of this factory

Now When i want to raise invoice on account of XYZ for manpower service

Question:-

What is the address feed in Bill to column in Invoice

and

What is the address feed in Ship to column in Invoice

[YAGAY andSUN]

Please find our inputs on your query -

Subject: Determination of "Bill To" and "Ship To" Address in Invoice - Manpower Supply Services

1. Factual Matrix
   You are providing manpower supply services to an entity (XYZ) having one GST registration in Haryana with:

• Principal Place of Business: Manesar (Gurgaon District)
• Additional Place of Business: Rohtak District
  Services are rendered at both locations.

1. Relevant Legal Framework
   As per Section 31 of the CGST Act read with Rule 46 of the CGST Rules, an invoice must contain the name, address, and GSTIN of the recipient. Further, place of supply provisions (Section 12 of the IGST Act) determine tax applicability, while the "Bill to-Ship to" concept is recognized for goods under Section 10 of the IGST Act; however, for services, the emphasis is on the location of recipient and place where services are actually performed, where relevant.
2. Bill To Address (Recipient Details)
   Since XYZ holds a single GST registration (single GSTIN) for both Manesar and Rohtak locations, the "Bill To" address should reflect:

• Legal name of XYZ
• Registered (Principal) place of business i.e., Manesar address, as appearing in GST registration records

This ensures alignment with GSTIN and statutory records.

1. Ship To Address (Place of Service Delivery)
   Although "Ship To" is not strictly mandatory for services, it is a commercially accepted and recommended practice to mention the actual location where services are rendered. Accordingly:

• For manpower deployed at Rohtak unit mention Rohtak address as "Ship To"
• For manpower deployed at Manesar unit mention Manesar address as "Ship To"

This provides clarity for audit trail and supports justification of place of supply.

1. Practical Approach

• Raise separate invoices for each location, clearly identifying the service site in the "Ship To" field.
• Alternatively, a single invoice may be issued with location-wise breakup, but specifying each service location distinctly is advisable.

1. Conclusiona

• Bill To: Always the registered principal address (Manesar) linked to GSTIN
• Ship To: Actual location where manpower services are provided (Rohtak or Manesar, as applicable)

This approach ensures legal compliance, transparency, and reduces the risk of disputes during assessment or audit.

[Shilpi Jain]

Generally bill to ship to is a concept for supply of goods...

For services you can keep the ship to column empty and in the particulars column in the invoice you can mention the location to which the manpower is supplied

in the bill to column you can mention the name of the company to whom you are supplying the manpower

[Pinnacle Tax Advisor]

The 'Bill To' address should reflect the location from where you received the purchase order or executed the contract, while the 'Ship To' address should indicate the place where the manpower services are actually provided. Since both addresses fall within the same state and under the same GSTIN, the omission of a 'Ship To' address will not have any adverse impact, considering that services is being supplied

AI Summary

Bill to and ship to in manpower supply invoices should reflect GST registration and actual service location. For manpower supply services, the invoice should generally show the recipient's legal name and GSTIN, with the Bill To address taken as the registered principal place of business. The Ship To concept is mainly used for goods, but for services it may be used to indicate the actual location where manpower is deployed or services are rendered. Where the recipient has a principal place of business and an additional place of business under the same GSTIN, the service location may be shown for clarity and audit trail.