In the normal course of business, there are multiple instances where the billing and delivery addresses differ. The buyer and recipient may be two different people or the buyer may wish to have his goods delivered to an address other than the billing address. Where the billing and shipping address are the same, the supplier is the consignor and he fills part A of the E-Way Bill form. However, for Bill to-Ship to transactions, the first step before generating an E-Way Bill is to identify the consignor. Here are the rules for generating E-Way Bills in different scenarios.

E-way bill software

Bill to-Ship to Scenario 1: When the buyer, supplier and recipient are different persons

It is possible that three different persons are involved in a transaction. Consider the following instance:

Buyer Verma orders goods from Supplier Sharma and asks him to send goods directly to Recipient Raj.


  • Buyer Verma is the person who has ordered the goods,
  • Supplier Sharma is the supplier of the goods; and
  • Recipient Raj will receive the goods.

In this case, two tax invoices will be raised.

  • Supplier Sharma will issue Invoice 1 to Buyer Verma.
  • Buyer Verma will issue Invoice 2 to Recipient Raj.

Bill to-Ship to transaction, e-way bill 

Following are examples where a buyer asks for a delivery at a different address:

  • Delivery of goods directly to customer’s locations.
  • Customer is a retail chain and requires delivery of goods at different outlets.
  • Delivery of goods to a specially designed storage facility (cold storage, customs warehouse, etc.)
  • Goods’ delivery to an institutional customer to whom he has already sold the goods further who is at a different location.

e-way bill registration

Bill to-Ship to Scenario 2: Different Billing and Shipping address, same GSTIN

Buyer Verma may request Supplier Sharma to deliver goods to one of his warehouses or storage facilities.

This is nothing but a case of sending goods to an additional place of business instead of the primary registered place of business. The delivery is for the same GSTIN. The GST invoice shall show the two different addresses as ‘Bill to’ and ‘Ship to’.

In this scenario, Supplier Sharma will generate the E-Way Bill.

Bill to-Ship to transaction, e-way bill

While generating the E-Way bill, the supplier should clearly mention the GSTIN of the buyer and the delivery location. The delivery location mentioned is the actual delivery location where the supplier will send the goods, and not the billing address.


Knowing the difference between the billing and shipping address is essential. Firstly, it allows to determine the details that the supplier or buyer should fill. Secondly, it allows to determine the type of supply (inter-state or intra-state). Depending on the place of supply, the buyer will add the relevant GST rate to the invoice.



Author: Team GST Edge

Updated: 30th April 2018.