Bill to Ship to Transaction

with some correction

As per section 10(1) (b) of the CGST 2017 place of supply will be place of business of the principal recipient .
 

EWB has specific areas to fill 'Bill to' and 'Ship to' details. Distance and validity of EWB will be based on 'Ship to' Address. 

There is an important update for bill-to-ship-to transactions that took effect from June 15, 2026.

The EWB (e-way bill) portal now has a MANDATORY Ship To GSTIN field. If you are operating on a bill-to-ship-to model, you need to enter the GSTIN of the actual delivery (ship-to) location every time you generate an e-way bill. The optional field is now compulsory.

For the invoice and e-way bill structure in a bill-to-ship-to transaction:

Invoice: The bill-to party is the recipient on the GST invoice. The ship-to party address is mentioned as a secondary delivery address.

E-way bill: Enter the bill-to party GSTIN in the Billed To field. Enter the ship-to party GSTIN in the Ship To GSTIN field (this field is now mandatory as of June 15, 2026). Seller GSTIN goes in the Dispatched From field.

GSTR-1 reporting: The supply is reported against the bill-to party GSTIN. The ship-to party is NOT separately reported in GSTR-1. ITC goes to the bill-to party who then arranges onward delivery or transfer as needed.

If the ship-to address does not have a GSTIN (individual consumer or unregistered entity), select the UNREGISTERED option in the Ship To GSTIN field on the EWB portal.

For the full GSTR-1 and EWB reporting structure for bill-to-ship-to transactions, Tax Garden offers [GST compliance services](https://taxgarden.in/services) to help businesses get this right from June 2026 onwards.