What are invoices |
Who isrequired to issue invoices |
Other documents in GST |
Fine for not issuing |
Tax Invoice Format |
Bill of supply format |
Payment Voucher Format |
Receipt Voucher format |
Refund Voucher Format |
Revised Invoice Format |
Debit / Credit Note Format |
Tax Invoice Format
name, address and Goods and Services Tax Identification Number of the supplier;
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as and respectively, and any combination thereof, unique for a financial year;
date of its issue;
name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more
name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;
Harmonised System of Nomenclature code for goods or services;
description of goods or services;
quantity in case of goods and unit or Unique Quantity Code thereof
total value of supply of goods or services or both
taxable value of the supply of goods or services or both taking into account discount or abatement, if any;
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;
address of delivery where the same is different from the place of supply;
whether the tax is payable on reverse charge basis; and
signature or digital signature of the supplier or his authorised representative:
What are invoices
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: A Document which contains the particulars of good, services, supplier, recipient, Types of goods, HSN of Goods and services, time and place of supply details, the amount of tax and its bifurcation etc.
Bill of Supply: Similar to the tax invoice but issued by composition dealer. These documents act act as a proof of goods or services being supplied
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