GST Invoicing

The Invoices are the main document in GST. All calculations and payments are done as per invoices. Invoicing requirements are written in Chapter VII of CGST Act, 2017 and Chapter VI of CGST Rules, 2017.

Tax Invoice: Issued when goods or services are supplied

Bill of Supply: Issued by Composition dealer when goods or services are supplied

name, address and Goods and Services Tax Identification Number of the supplier;

name, address and Goods and Services Tax Identification Number of the supplier if registered;

Refund voucher.-A refund voucher contain the following particulars, namely:-
name, address and Goods and Services Tax Identification Number of the supplier;

A credit or debit note contain the following particulars, namely:

name, address and Goods and Services Tax Identification Number of the supplier;

A registered person supplying taxable goods or taxable services must issue the documents applicable to them. If the value of supply calculated as per applicable provisions is less than Rs 200.00

Remember this would lead to a punishable offence under GST . A Penalty higher of 100% of tax due or Rs.10,000 may be charged. Please note that these are only basic penalties other penalties may also become leviable in certain circumstances.

name, address and Goods and Services Tax Identification Number of the supplier;

Receipt voucher.- A receipt voucher contain the following particulars, namely,-
name, address and Goods and Services Tax Identification Number of the supplier;

Revised tax invoice and credit or debit notes.-A revised tax invoice contain the following particulars, namely:-