TaxTMI 
TaxTMI 
Timing of Tax Invoice Issuance in Bill-to-Ship-to Transactions under GST
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....iming of Tax Invoice Issuance in Bill-to-Ship-to Transactions under GST <br> Query (Issue) Started By: - Chitresh Gupta Dated:- 21-11-2025 Goods and Services Tax - GST <br> Got 5 Replies <br> GST<br> <br> "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....
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.... 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?" --Reply By: Sadanand Bulbule The Reply: Refer: Section 10(1)(b) of IGST Act Yes - the supplier (the "bill-to" party) sho....
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....uld issue the tax invoice before or at the time of removal of goods if there is physical movement of goods in that supply. If for some reason there is no movement (goods already at recipient or available), then the invoice can be issued before or at delivery/making available. --Reply By: Sadanand Bulbule The Reply: For more details, refer: Press Information Bureau Government of India Ministry o....
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....f Finance 23 APR 2018 Issue regarding "Bill To Ship To" for e-Way Bill under CGST Rules, 2017 --Reply By: Pinnacle Tax Advisor The Reply: In the case of a Bill-to-Ship-to transaction, the invoice must be issued within the timeline prescribed under Section 31 of the CGST Act, 2017. For goods involving movement, the invoice should be raised on or before the commencement of such movement. Un....
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....der the Bill-to-Ship-to model, the actual supplier issues the invoice to the intermediate buyer while shipping the goods directly to the final recipient. Although the goods can be delivered to the final buyer based on the invoice and e-way bill issued by the actual supplier, the intermediate buyer is also required to issue an invoice to the final buyer on or before the movement of goods. Any delay....
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.... in issuing the invoice may attract interest and penal provisions. --Reply By: Ganeshan Kalyani The Reply: Invoice should be raised before or at the time of supply. So, when goods has moved from first supplier the recipient (Bill To party) can raise invoice on recipient of goods (Ship To party). --Reply By: Shilpi Jain The Reply: If there is movement of goods then invoice to be issued ....
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....before removal of goods. <br>***<br> Discussion Forum - Knowledge Sharing....