I am running an Air Ticket Travel Agency. When we raise Invoice for
tickets issued for our corporate clients, for the tickets issued, we need to put the GST no of the corporate on whom the Invoice is being raised. Clear. If the addresses of the corporate registered GST is different from the temporary project address, can we raise the Invoices with the exact corporate name with the temporary project address and with the registered GST number, if the same is required by our client for the
accounting purposes ..
pl clarify ..
Yes you can do that.
You can put 2 addresses in invoice.
Billing address to be corporate head office address (where they have GST registration).
As a reference you can put project address also.
A GST invoice needs to show both the billing (registered) address and the ship-to address when they are different.
For recipient ITC eligibility, what matters is the GSTIN and the registered address , the delivery address is secondary. Here is how to structure the invoice:
Billing address (mandatory for ITC):
- Name and address of the recipient as registered under GST
- GSTIN of the recipient
- This determines which state the supply is in (for IGST vs CGST/SGST determination)
Shipping address (when different):
- The actual place of delivery or work
- This does not affect ITC eligibility but affects e-way bill requirements
- If ship-to state differs from bill-to state, the supply is still treated as inter-state and IGST applies
Example: if the buyer is registered in Maharashtra but goods are delivered to their project site in Karnataka, the invoice shows Maharashtra GSTIN in the billing section and Karnataka as the ship-to. IGST applies (inter-state supply remains).
For e-way bill purposes: both addresses are needed and the system automatically calculates the applicable state for tax and distance-based rules.
Full GST invoice requirements and ITC rules in this [GST return filing guide](https://taxgarden.in/services/gst-return-filing).
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