GST - bill to ship to

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1359 Points Joined October 2021

A company having office in Mumbai purchase goods and ordered the supplier to supply it to its industry in industrial area in Mumbai itself so does it is considered as bill to ship to model

As invoice is raised for office ?

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On 15 January 2025 at 19:10 Report
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Master in Accounts & high court Advocate
8991 Points Joined December 2011

To determine if this scenario falls under the "Bill To Ship To" (B2ST) model, let's break it down:

Bill To Ship To (B2ST) Model The B2ST model applies when: 1. _Goods are supplied to a different location_: Than the billing address.

2. _Supplier and recipient are distinct entities_: Even if they belong to the same company. Analysis of Your Scenario In your case: 1. _Goods are supplied within Mumbai_: To the industry in an industrial area, which is not a different location in the context of GST.

 2. _Billing address and shipping address are within the same state_: Mumbai, which is the same state for both the office and the industry.

3. _Supplier and recipient are the same company_: Although the goods are being shipped to a different location within the company.

Conclusion Based on the analysis, this scenario does not qualify as a Bill To Ship To (B2ST) model.

 The transaction can be treated as an intra-state supply, and the invoice can be raised by the supplier in the name of the company's office in Mumbai.

 However, please note that: 1. _GST regulations can be complex_: And subject to interpretation.

2. _It's essential to maintain accurate records_: To support the treatment of this transaction. 

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On 15 January 2025 at 19:15


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