Invoices under GST

A Tax Invoice should include following details:-

  1. Name, address and Goods and Services Tax Identification Number of the supplier;
  2. Invoice number : 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 symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year;
  3. Invoice date
  4. Customer name
  5. Shipping and billing address
  6. Customer GSTIN (if registered). If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry: i. name and address of the recipient, ii. address of delivery, ii. state name and state code
  7. Place of supply
  8. HSN code/ SAC code
  9. Item details i.e. description, quantity (number), unit (meter, kg etc.), total value
  10. Taxable value and discounts
  11. Rate and amount of taxes i.e. CGST/ SGST/ IGST
  12. Whether GST is payable on reverse charge basis
  13. Signature of the supplier

Bill of Supply

a) A Bill of Supply is issued in case where a registered person is a supplier of exempted goods; or

b) If a registered person opts for composition scheme

A Tax Invoice should include following details:-

(a) Name, Address and GSTIN of the supplier; 

(b) 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; 

(c) Date of issue;

(d) Name, Address and GSTIN or Unique Identity Number, if registered, of the recipient; 

(e) Harmonised System of Nomenclature Code for goods or services; 

(f) description of goods or services or both; 

(g) value of supply of goods or services or both taking into account discount or abatement, if any; and 

(h) Signature of the supplier or his authorised representative.

Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non- taxable supply shall be treated as a bill of supply for the purposes of the Act.

[Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).]

Manner of issuing invoice.-

(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-

(a) the original copy being marked as ORIGINAL FOR RECIPIENT;

(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and

(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,-

(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and

(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.