https://www.taxtmi.com/forum/issue?id=118283 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. en-us Thu, 15 Dec 2022 10:35:22 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118283 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. Discussion-Forum GST Thu, 15 Dec 2022 10:35:22 +0530 https://www.taxtmi.com/forum/issue?id=118283