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. Conclusion

• 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.

AI Summary

GST invoicing address classification for manpower services where recipient has principal and additional business locations in the same State. GST invoicing issue concerns the correct use of Bill to and Ship to fields where a supplier provides manpower services to a recipient that has a principal place of business in one district and an additional place of business in another district within the same State. The query asks which address should be entered in the invoice's Bill to column and which address should be entered in the Ship to column for services supplied to the recipient's factory units.