TaxTMI 
TaxTMI 
Issue related to invoice prepare under GST
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....ssue related to invoice prepare under GST<br> Query (Issue) Started By: - milan bamal Dated:- 7-4-2026 Last Reply Date:- 9-4-2026 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>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 ....
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....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 Reply By YAGAY andSUN: The Reply: Please find our inputs on your query - Subjec....
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....t: Determination of "Bill To" and "Ship To" Address in Invoice - Manpower Supply Services • 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 loc....
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....ations. • 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 servi....
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....ces, the emphasis is on the location of recipient and place where services are actually performed, where relevant. • 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., M....
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....anesar address, as appearing in GST registration records This ensures alignment with GSTIN and statutory records. • 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 deplo....
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....yed 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. • Practical Approach • Raise separate invoices for each location, clearly identifying the service site in the "Ship To" field. •....
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.... Alternatively, a single invoice may be issued with location-wise breakup, but specifying each service location distinctly is advisable. • 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 com....
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....pliance, transparency, and reduces the risk of disputes during assessment or audit. Reply By Shilpi Jain: The Reply: 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 t....
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....he company to whom you are supplying the manpower Reply By Pinnacle Tax Advisor: The Reply: 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 s....
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....ame GSTIN, the omission of a 'Ship To' address will not have any adverse impact, considering that services is being supplied<br> Discussion Forum - Knowledge Sharing ....