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Issue of invoice under bill to ship concept.

This query is : Resolved 

24 November 2021 Dear sir,
we need clarification on below points.
Under bill to Ship to model of supply,

A company , B( A co supplier) and C ( Recipient of goods i.e A Company buyer.

B sending goods directly to C on behalf of A . In view of above,

As per GST rule / Act, when A should raise invoice on C,- whether prior to movement of goods OR After movement of goods but before delivery of goods OR After delivery of goods.

Kindly clarify and request you share relevant rule(s) /act for the same.

24 November 2021 A should raise invoice on C, prior to movement of goods.


25 November 2021 Hell sir,
can provide rules or circular




25 November 2021 As per GST rules tax invoice has to be issued before movement of goods.



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