GST - bill to ship to

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.