Billing and document help
Bill To and Ship To: Invoice Fields and Examples
“Bill to” identifies the party being invoiced and its billing details. “Ship to” identifies where, and to whom, the goods should be delivered. They can be different addresses for the same buyer or involve another party; those situations should not be treated as identical.
People completing invoice address fields or checking an order with a separate delivery location.
On this page
At a glance
- Identify the legal parties before copying addresses.
- A delivery address does not automatically identify the person buying the goods.
- Tax place of supply is a separate determination; do not select it solely from a field label.
A completed example
| Role / field | Example | Why it is separate |
|---|---|---|
| Seller | Example Supplies, Pune | Issues the invoice for the order |
| Bill to | Example Studio, registered billing address in Pune | The customer being invoiced |
| Ship to | Example Studio receiving warehouse in Pune | Where the same customer wants delivery |
| Contact | Receiving desk; delivery instructions supplied by the customer | Operational details do not replace the buyer identity |
All entities and locations are teaching examples. This does not establish their registration, GSTIN or tax treatment.
Map each field to a real role
| Field | Use it for | Do not substitute |
|---|---|---|
| Supplier / seller | The entity issuing the invoice for the supply | A warehouse contact that is not the seller |
| Bill to | The invoiced customer’s legal identity and relevant billing details | A recipient name copied from a courier label without checking the order |
| Ship to | Delivery recipient and delivery location | The payment account merely because it paid |
| Dispatch from | The location the goods actually leave, where required | The seller’s head office if dispatch is elsewhere |
| Purchase-order reference | The customer’s order reference | Your own invoice number |
| Place of supply | The location determined under the applicable GST provisions | An automatic choice based only on bill-to or ship-to text |
A three-party arrangement needs separate transaction records
Suppose fictional Dealer B orders goods from Supplier A and instructs A to deliver them directly to Customer C. A invoices B for A’s supply, while the physical delivery goes from A to C. If B is reselling to C, B’s supply to C needs its own appropriate document; A’s invoice to B is not automatically C’s purchase invoice.
Keep the commercial roles and the movement visible before assigning tax fields. Someone paying on behalf of another person does not, by that fact alone, create this three-party resale arrangement.
| Flow | From → to | Record to check |
|---|---|---|
| Purchase instruction | B → A | B’s order identifying the customer and delivery instructions |
| First invoice | A → B | A’s supply to B, with C’s delivery details where applicable |
| Physical goods | A → C | Dispatch, delivery and receiving records |
| Resale transaction, if present | B → C | B’s separate supply and invoice details |
Why “ship to” and tax place of supply can differ
IGST Act section 10(1)(b) addresses goods delivered to a recipient or another person on a third person’s direction before or during movement. In that specified case, it treats the directing third person as having received the goods and uses that person’s principal place of business for the place of supply.
This is a defined statutory scenario, not a rule that every different delivery address produces the same result. Other section 10 provisions and the facts of the supply matter, including whether the parties are registered. Have the relevant transaction assessed before choosing tax fields, a tax split or an e-way-bill workflow.
Check before issuing the invoice or sending the goods
If the customer changes the delivery address after an invoice has been issued, ask the issuer how the records should be corrected. Do not overwrite the invoice and assume that every reporting or delivery record changed with it.
- Confirm the legal buyer and supplier from the accepted order.
- Confirm the billing address and any applicable GST registration details with the customer.
- Obtain the actual recipient, delivery address and dispatch location separately.
- Identify whether this is one buyer with another address or a distinct third-party supply arrangement.
- Have the appropriate person determine place of supply and other GST or movement-document requirements.
- Check the invoice, delivery instructions and any related documents for consistent identities and references.
Common questions
Can bill to and ship to be the same?
Yes. Use the same details when they accurately describe the buyer and delivery location. Separate fields are useful when those details differ.
Is ship to always the buyer?
No. It may be the buyer’s warehouse, a receiving contact or another party receiving goods on instruction. Confirm the role from the order.
Which address decides GST?
Do not decide from a label alone. The applicable place-of-supply provisions and transaction facts determine the treatment; the guide explains why a third-party instruction can matter.
Does this page create an e-way bill?
No. It explains invoice fields and party relationships. Any required movement document or portal submission is a separate task.
Sources and further reading
- India Code: Integrated Goods and Services Tax Act, 2017 — Section 10, including the third-person direction rule. The original examples explain roles and do not determine the tax for an actual transaction.
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