February 23, 2023
Shreeja Ray

GST Invoice Details : Essential Information

An invoice is often a commercial document sent by a seller to a buyer. It names, characterizes, and quantifies the goods sold, displays the date of shipment and the mode of transportation, displays the pricing and, if applicable, any discounts, as well as the terms for delivery and payment.

An invoice may occasionally function as a demand for payment and, in certain circumstances (especially when it is signed by the seller or the seller's representative, becomes a document of title upon full payment).

Invoice under GST

A tax invoice is the one alluded to in section 31 of the CGST Act, 2017, and is referred to as a "invoice" or "tax invoice" under the GST regime. For every provision of goods or services, this section requires the issuing of an invoice or bill of supply. It is not required that only the person providing the products or services issue an invoice. The GST law stipulates that every registered person who purchases goods or services from an unregistered person must submit both a tax invoice and a payment voucher. Depending on the category of registered person making the provision, a different sort of invoice may be required. A tax invoice must be issued by a registered person, for instance, if they are making or receiving supplies (from unregistered individuals). Nonetheless, a registered person must submit a bill of supply instead of an invoice if they solely deal in exempted supplies or are a composition dealer, both of which are required by the law. When providing items, the invoice should include the following information: description, quantity, and value, as well as any other necessary particulars (in case of supply of services). Subject to certain restrictions, if the value of the supply is less than Rs. 200, an invoice or bill of supply is not required to be issued.

Contents of invoice

Although an invoice's format is not specified, it is required by the rules for invoices to include the following fields (just the ones that apply must be filled in):

(a) The supplier's name, address, and GSTIN

(b) A consecutive serial number, in one or more series, made up of letters, numbers, special characters like dashes and slashes, which are symbolized by the letters "-" and "/," respectively, and any combination of these that is exclusive for a given financial year.

(c) Name, address, GSTIN or UIN, if registered, of the beneficiary

(d) Date of Issue

(e) If the receiver is not registered and the value of the taxable supply is $50,000 or more, the recipient's name, address, and the address of delivery, along with the name of the State and its code, must be provided.

(f) Accounting Code of Services or HSN Code of Goods

(g) Quantity for commodities and units, or a unique quantity code thereof, in the case of services.

(h) The total cost of the supply of goods, services, or both

(i) The tax-deductible cost of the supply of goods, services, or both, accounting for any discounts or abatements.

Revised Invoice

A registered person may issue a revised invoice against an invoice that was already issued during the period starting with the effective date of registration and ending on the date the certificate of registration was issued to him, within one month of the date the certificate of registration was issued and in the manner specified in the Invoice Rules. This clause is important because a person who becomes liable for registration must submit an application within 30 days of that fact. The date the individual became subject to registration is the effective date of registration when such an application is submitted within the allotted time and is approved.

As a result, there would be a delay between the day the certificate of registration was granted and the registration's effective date. The statute permits the filing of a revised invoice for goods made by such a person during this interim period, allowing the recipient to claim ITC on those supplies.

Tax Invoice in special cases

A tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but including the necessary information, where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial organization.

If the provider of the taxable service is an insurer, bank, or other financial institution, including one that is not a bank, the provider shall issue a tax invoice or any other document in its place, by whatever name called, whether or not serially numbered, and whether or not it contains the address of the recipient of the taxable service but contains other information as prescribed under rule 1 of the Invoice Rules, whether or not it contains the address of the recipient of the taxable service but contains other information.

When a goods transport agency provides services for the transportation of goods by road in a goods carriage, the said supplier must issue a tax invoice or any other document in its place, by whatever name called, that includes the gross weight of the consignment, the sender's and receiver's names, the registration number of the goods carriage in which the goods are transported, information about the goods being transported, and information about the location of the place of origin.


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