Bill to ship to transaction under gst

No, this isn't considered a "bill to ship to" model. 

The "bill to ship to" model typically involves:

• Billing to one address
• Shipping to a different address
• Usually different locations/cities

In your scenario, since both the registered office and manufacturing unit are in the same city, it's considered a regular sale with delivery to another location of the same company within the same city.

For GST purposes, this is a normal intra-city transaction as long as both locations are registered under the same GSTIN.

Ok , so having different location in same city doesn't make it an Bill to ship to transaction? 

Bill-to ship-to transactions are covered under Section 10(1)(b) of the IGST Act for place of supply determination.

Place of supply: In a bill-to ship-to scenario, the place of supply is the location where the goods are delivered to the ship-to party. The invoice raised to the bill-to party uses the ship-to location as the place of supply. This determines whether IGST or CGST+SGST applies.

E-way bill update: GSTN has made the Ship To GSTIN field mandatory on e-way bills. The original deadline (June 15, 2026) has been extended to August 1, 2026. After that date, you must enter the Ship To GSTIN on every e-way bill where goods are delivered to a third-party location. If the ship-to party is unregistered, enter URP.

Invoice: Raise the invoice in the name of the bill-to party with the ship-to party address and GSTIN in the shipping section. GSTR-1 Table 4 (B2B) should show the bill-to party as the recipient.

This [Ship To GSTIN and bill-to-ship-to GST guide](https://taxgarden.in/blog/ship-to-gstin-gst-returns-bill-to-ship-to-2026) covers the e-way bill changes, invoice format, and GSTR-1 reporting.