PAID vs TO_PAY vs TBB at a glance
| Freight Type | Payer | Collection Point | Customer Relationship | What LR Should Record |
|---|---|---|---|---|
| PAID | Consignor / Booking party | At booking | Spot or regular — payment settled upfront | Amount paid, receipt reference, payment method |
| TO_PAY | Consignee / Receiver | At delivery | Consignee takes freight responsibility | Amount due, collection status at delivery |
| TBB (To Be Billed) | Billing customer / Account | After delivery via invoice | Credit account with agreed terms | Billing party, credit terms, invoice linkage |
See this on a live booking? Start a free trial without a credit card or WhatsApp +91 8511 8611 04 / 05 — info@ifleetify.com.
Same shipment, three freight types — what each desk sees
Take one consignment: 40 cartons, Ahmedabad origin branch to Surat destination, consignor ABC Traders, consignee Surat Depot, freight ₹8,400. Only the freight type (and billed-to, if TBB) changes.
On the iLogitix booking screen the field is LR Type: Paid, To BB, To Pay, or Goods Return. Office language "TBB / to be billed" is the To BB option. Billed To is required for To BB.
| Desk | PAID (Paid) | TO_PAY (To Pay) | TBB (To BB) |
|---|---|---|---|
| Booking clerk | Selects Paid. Records freight received at booking (cash / UPI / bank). No billed-to required. | Selects To Pay. Freight due from consignee. Destination must collect before treating the LR as cash-closed. | Selects To BB. Must pick Billed To (billing customer). Freight is not collected at booking. |
| Origin / destination ops | Same lifecycle: booked → in transit → unloaded → OFD → delivered or undelivered. POD still needed for proof — cash already taken does not skip delivery. | Same ops statuses. At OFD/delivery, collect freight (at-delivery payment) and attach POD. Delivered without collection is a gap. | Same ops statuses. OFD extra charges on a run are not split onto To BB LRs (only Paid / To Pay). POD still needed so accounts can bill with evidence. |
| Accounts | Should not chase this LR as outstanding freight. Booking-level GST can apply on Paid LRs — confirm with your CA. Do not raise a TBB customer invoice for it. | Watch collection vs delivered. Booking-level GST can apply on To Pay. Not a TBB invoice line unless commercial treatment later changes (with an audit trail). | GST for To BB is taken on the transport invoice, not as LR-level SGST/CGST/IGST at booking. Select unbilled To BB LRs by billing customer and date range. |
| Branch visibility | One LR number. Origin clerk with branch scope sees origin work; destination sees incoming status; HQ/accounts can be granted wider visibility. Do not keep a second Excel copy of the same LR. | ||
Screenshot of your own tenant during demo is the proof — we do not publish live customer LR numbers here.
What each freight type changes in day-to-day operations
The booking, dispatch, delivery, collection, and accounts hand-offs differ based on freight type. Here is how each works:
PAID freight
Freight is collected at booking from the consignor. Operations still needs clean LR status through dispatch, OFD, and delivery, but cash at origin is already settled. The booking clerk records the amount received and payment method. Accounts should not chase this as outstanding — but the LR still needs POD for delivery confirmation.
Key control: Receipt and amount stay visible on the LR so accounts does not double-count or lose proof of payment.
TO_PAY freight
Freight is due at delivery from the consignee. Delivery and POD are critical — undelivered bookings leave money open. The delivery team must collect payment and record it before marking the LR as delivered. If the consignee refuses or short-pays, that exception needs to be visible immediately.
Key control: Delivery status and collection status must match. A "delivered" TO_PAY LR without payment recorded is a gap waiting to become leakage.
TBB (To Be Billed) freight
Freight is invoiced later to a billing customer, often on credit. Operations moves the LR through the lifecycle; accounts later selects delivered TBB bookings and raises GST invoices. This requires clear linkage between the LR, the billing party, and the eventual invoice.
Key control: Customer master data, credit terms, POD status, and invoice status must all be visible. Unbilled TBB LRs are the most common source of revenue leakage.
How PAID, TO_PAY and TBB should flow through LR software
A useful LR system keeps one booking record from creation through billing. Here is the workflow:
- LR creation: Booking clerk selects freight type (PAID/TO_PAY/TBB), enters consignor, consignee, and billing party (if TBB). For PAID, records payment received.
- Dispatch: LR moves to outward, then unload at destination. Freight type does not change, but status updates.
- OFD & POD: For TO_PAY, collection happens at delivery. For all types, POD (a photo, such as the signed LR copy) is attached to confirm delivery.
- Collection or billing: PAID is already collected. TO_PAY is collected at delivery. TBB accumulates until accounts creates an invoice against the billing customer.
- Outstanding: For TBB, the outstanding view shows unbilled LRs, open invoices, and payments received — all tied to the same booking.
How TBB bookings connect to GST billing
TBB / To BB LRs accumulate against a billing customer. At invoice time, accounts selects bookings by customer and date range, sums freight and extras, then applies GST on that invoice (SGST/CGST vs IGST — confirm with your CA).
In iLogitix, Paid and To Pay can carry GST fields on the LR; To BB and Goods Return take GST on the invoice, not as LR-level tax at booking. That is why TBB billing must stay on the same LR — accounts should not re-type charges into Tally and lose billed-to.
Invoice generation is a selected batch (customer + date range + status filter), not an automatic bill the moment POD is uploaded. Teams usually invoice delivered TBB after POD; cancelled LRs are not billable. Treat "POD before TBB invoice" as an office control you apply in the filter — not as a tax rule.
Software vs tax advice: The TMS should carry freight type, billed-to GSTIN, route, amount and delivery/invoice status. CGST/SGST/IGST, place of supply, and when to raise the invoice are CA-reviewed. This page is not tax advice.
Learn more in our GST billing for transporters guide and the GST transport billing product page.
Practical control checklist for multi-branch transporters
When branches, freight types, and billing all intersect, you need clear controls:
- Mandatory freight type: Every LR must have PAID, TO_PAY, or TBB selected — no blank defaults
- Role-scoped edits: Booking clerks can create; only authorized users can change freight type after creation
- Duplicate LR prevention: Unique LR numbering across branches — no conflicting copies
- Credit terms visibility: TBB customers should have clear credit limits and payment terms
- Outstanding view: Accounts needs to see unbilled TBB, open invoices, and TO_PAY pending collection
- Audit trail: Status changes and edits should be logged with user and timestamp
- HQ reporting: Leadership needs cross-branch visibility while branches see their own work
See more on branch controls in multi-branch transport software.
PAID/TO_PAY/TBB LR software buying checklist
When evaluating LR software, ask:
- Can I select PAID, TO_PAY, or TBB on every LR at booking?
- Does the freight type stay on the LR through delivery and billing?
- Can I generate GST invoices directly from TBB bookings — or do I re-key into a separate tool?
- Does the system show unbilled TBB, TO_PAY awaiting collection, and PAID already settled?
- Can branches create LRs while HQ sees all bookings?
- Is there an export for reports, and can I try it without a credit card?
Frequently asked questions
What is the difference between PAID, TO_PAY and TBB on an LR?
PAID generally indicates freight settled by the booking party at the time of booking. TO_PAY indicates freight collected from the consignee at delivery. TBB means 'to be billed' — freight invoiced later to an agreed customer or account. Exact commercial and tax treatment depends on contract and GST advice; the LR should preserve freight type and party details.
What is TBB in transport / bilty?
TBB stands for 'To Be Billed'. It indicates freight charges will be invoiced to a billing customer (often on credit) after delivery, rather than collected at booking (PAID) or at delivery (TO_PAY). Unbilled TBB LRs are a common source of revenue leakage for transporters.
How do PAID, TO_PAY and TBB affect GST billing?
They affect who the transporter expects to collect or bill and when accounts should follow up — they do not by themselves answer every GST question. A useful LR system carries freight type, customer, route, amount and delivery/billing status into billing; transporter and CA confirm invoice, place-of-supply and tax-code treatment.
Why keep the freight type on the same LR record?
When the freight type lives on the LR, booking, operations and accounts work from one source instead of retyping into a second spreadsheet. That makes it easier to spot TBB bookings awaiting billing, TO_PAY deliveries requiring collection, and PAID records that should not be chased as outstanding.
Can a transporter raise GST invoices from the same LR record?
Yes — if your LR software connects booking data to billing. In iLogitix, TBB bookings flow directly into GST invoice generation with customer GSTIN, charges, and route context preserved. Your CA should confirm place-of-supply and tax codes.
iLogitix workflow and next step
iLogitix supports PAID, TO_PAY, and TBB on every LR — with the freight type flowing through outward, OFD, POD, and into GST billing. Outstanding views show what needs collection, what needs invoicing, and what is already settled.
See how this works in our LR software product page, or read related guides:
Ready to try? Start a free trial without a credit card or contact us at info@ifleetify.com / +91 8511 8611 04 / 05 for a demo.
Related guides
- What is a bilty? — What a bilty (lorry receipt) contains, how PAID, TO_PAY and TBB differ, and a blank format you can print.
- Transport bill format — Fields on a GST transport invoice, when to use CGST/SGST or IGST, a reverse-charge note, and a blank bill you can print.
- E-way bill validity calculator — Turn trip distance into e-way bill validity days for ordinary and over-dimensional cargo. Confirm the current rule on the portal.
- LR software vs Excel — Compare LR software vs Excel for multi-branch transporters — branches, LR numbering, PAID/TO_PAY/TBB, POD, GST billing and controls before you switch.
- What to look for in a TMS — A buyer checklist for multi-branch transporters evaluating cloud TMS and LR software — freight types, OFD, POD, GST billing, and branch controls.
- Digital POD explained — How proof of delivery closes disputes, OFD loops, and billing — photo POD linked to the LR instead of paper slips.
- GST billing overview — Raise GST invoices from TBB LRs after POD — SGST/CGST or IGST from the same booking. Practical workflow, not tax advice.
- E-way bill extension — Why e-way bills expire on open LRs and how auto-extend, consolidated e-way bills and transfer to partner transporters save daily portal work.
- HRMS for transport — Attendance, leave and payroll for drivers, delivery staff and office teams — why it belongs in the same system as LR and e-way bill work.
- Own software vs old TMS vs iLogitix — Simple comparison — carton scan, label print, crossing, phone app, client track, and when to switch.
- How to move to iLogitix — Try one branch first — Excel import for parties and open LRs, then shift other branches.