Billing address is the address to which you are billing. For example if your buyer's office is at Ujjain then billing address will be of ujjain.
Shipping address is the address where you actual ship/deliver the goods. With above example, if buyer with office at Ujjain wants his materials to be delivered to Kanpur then billing address will be Ujjain and Shipping address will be Kanpur.
You have compulsory mention billing address in case of intrastate supplies. Billing and Shipping address in case of interstate supplies.
In case of retailers if buyer provides address then fill the address otherwise just mention at shop or city name.
chatCommentsFor Interstate Supplies, should both Billing and Shipping address be mentioned compulsorily, even if both are same ? - Basheer PMA person paying under composition scheme cannot do interstate outward supplies. - Pulkit SharmaFirst query, what will be charged if a dealer from Maharashtr purchases from Delhi with shipping address as Delhi? CGST+SGST or IGST And second query, what will be charged if a dealer from Delhi purchases from Delhi with shipping address of Haryana? CGST+SGST or IGST - SHAILESH MOHAN