Diff between billing & shipping adress

Bill to Ship to occurs when your customer tells you to directly deliver to third party, generally your customer’s customer.

So you will bill to your customer on his GSTIN but the shipping address will be of third party and you don’t need his GSTIN for that.

Billing & shipping Concept .

Let's suppose you are my Supplier & I Ask you to Bill Me & Ship to Mr. Deepak.

We both myself & You(Supplier ) are in same state but Mr Deepak is in other state.

You will Bill to My Address by charging CGST/SGST , & the Material will despatch to Shipping Address. ( Mr. Deepak)