Is it Possible – Different billing party and someone else is payee for bill

Is there any separate guidelines for Insurance companies Like ICICI Lombard General insurance to take all bill on their name by mentioning their GST for gst refunds.
I have a motor garage.
> ICICI is asking for making bills on there name by mentioning there GST no. and address but not making payment to my company- making payment to the insured account.
> Is it legal to make bill to someone else and receiving payment from other party.
> They are saying that they can not make the payment of GST taxes to the customer for motor claims unless they receive bill on their name with GST No. Is it possible.
> I am facing problem as my CA not allowing me to make bill to someone who is not a party in my system or from whom I am not receiving payment. Their will be a problem in reconciliation in future.