Hello there, as we all know that GST has arrived and still there are various rumours and havoc regarding Invoicing under the GST regime. Through this post, I would like to share some important points regarding Invoicing.

1.  There is “NO FORMAT PRESCRIBED” by the Government. Only a “FEW PARTICULARS” have been mandated in the format. So everyone is free to draft his own format for Invoicing under GST.

2.  There are mainly  3 types of Invoices under GST as:

  • TAX INVOICE – For taxable supplies either within state or outside state and the person is required to collect and pay the the tax on such supplies.
  • BILL OF SUPPLY – The supplies on which the person is not required to collect and pay the tax. These mainly comprise of ‘Composition Dealers’ and ‘Exporters’.
  • PAYMENT VOUCHER – This voucher is required to be issued when the tax is payable by the receiver of goods or services or both. It covers ‘Importers’ and ‘Reverse Charge Mechanism’ of paying taxes.

3. The manner of issuing Invoices in GST is as follows :-

  • TAX INVOICE for Supply of Goods is to be issued in 3 copies as :
    •  Original Copy for the Recipient
    • Duplicate Copy for the Transporter
    • Triplicate Copy for the Supplier.
  •  TAX INVOICE for Supply of Services is to be issued in 2 copies as :
    • Original Copy for the Recipient
    • Duplicate Copy for the Supplier.
  • BILL OF SUPPLY for both goods and services can be issued as:
    • Original Copy for the Recipient
    • Duplicate Copy for the Supplier.

4. Format of TAX INVOICE under GST Regime for Local (State) Taxable Supply of Goods :-

Format of TAX INVOICE under GST Regime for Local (State) Taxable Supply of Goods

5. Format of TAX INVOICE under GST Regime for Inter-State (National) Taxable Supply of Goods :-

Format of TAX INVOICE under GST Regime for Inter-State (National) Taxable Supply of Goods
6. Format of BILL OF SUPPLY under GST Regime for Composition Dealers :-

Format of BILL OF SUPPLY under GST Regime for Composition Dealers
For EXPORTERS, the declaration will read as follows: “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”.

7. Format of TAX INVOICE under GST Regime for Local (State) Taxable Supply of Services :-
Format of TAX INVOICE under GST Regime for Local (State) Taxable Supply of Services

8. Format of TAX INVOICE for Inter-State (National) Taxable Supply of Services :-
Format of TAX INVOICE for Inter-State (National) Taxable Supply of Services

9. HSN Codes in the invoices are to be shown as follows :

  • Turnover upto Rs.  1.50  Crore     :  Not Required
  • Turnover upto Rs. 5.00  Crore     :  2-digit Code (i.e. Chapter number only)
  • Turnover more than Rs. 5 Crore  : 4-digit Code (i.e. Chapter+Sub.Chapter)

10. The supplier can opt for different series for numbering their invoices for their convenience. However, the serial number should not be more than 16 digits including alphabets and special characters and should be unique for the financial year.

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Qualification: Student - CA/CS/CMA
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Location: Dibai, Uttar Pradesh, IN
Member Since: 02 Jul 2017 | Total Posts: 5

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33 responses to “Formats of Tax Invoice and Bill of Supply as per GST Act”

  1. MUKUL says:

    Is there any particular invoice format for a person whose goods are exempted, so the dealer has not applied for GST number?

    • amg92 says:

      You can use Bill of Supply Format without showing GSTIN. Also, you can use your own format as the provisions of GST will not be applicable to a unregistered person.

  2. amit says:

    billing & shipping details are mostly same in all cases so i have to fill both & what is ref no mentioned in billing details
    also bill of supply format you have provided does not mention whether tax is payable on reverse charge basis

    • amg92 says:

      That is an unintended omission. I am sorry for that.

    • amg92 says:

      Ref No. Column – when a supplier receives a purchase order or advise or any other instrument from the intended buyer. The supplier can mention the serial number of such instrument.

  3. amit says:

    billing & shipping details are mostly same in all cases so i have to fill both & what is ref no mentioned in billing details
    also bill of supply does not mention whether tax is payable on reverse charge basis

  4. naveen says:

    For GTA services which type of invoice should be prepared since tax not applicable (RCM), you said bill of supply for exporters, suggest and provide format if any under RCM type

  5. Eranna says:

    Hi,
    Please give the format of tax invoice & Payment voucher if a registered dealer purchased from un-registered dealer.
    Since, if we purchased from un registered person, the recipient him self need to issue tax invoice and payment voucher, right ?

    • amg92 says:

      Yes , as per Sec 9(4) a registered person will pay tax on inward supplies from unregistered dealer. In this case, the registered person shall himself issue a tax invoice

  6. Asif Ansari says:

    Please share format of purchase invoice, purchase from unregistered dealer

  7. Shailesh says:

    What is the use of “Amount of Tax subject to Reverse Charges” in a Tax Invoice for saling the goods

    • amg92 says:

      This is a mandatory requirement as per the invoice rules. It will help the tax payers to recognize their liability readily and also help the government to cross check whether taxes are being disbursed properly to their interests.

  8. Sumit says:

    Hi,

    I work as a freelancer and have been paying service tax for a while. Which format is applicable to me now?

    Is it “BILL OF SUPPLY under GST Regime”? If yes, where do i get GSTIN from?

    Thanks in advance

    • amg92 says:

      If you are a registered person in GST system, you need to issue a tax invoice unless you are providing services for free of cost.
      If you are unregistered, you can issue a simple invoie of your own and need not comply with above provisions.

  9. rakesh kumar says:

    Sir i am a registered dealer ,i pay freight for purchase goods..from unregistered transporter..if i deposit gst on freight..can i take input credit of same.

    • amg92 says:

      If you are a regular tax payer, then you will be benefited with ITC.
      However, this is not possible in case of a composition dealer.

  10. Manisha says:

    Bill series for Tax Invoice & Bill Of supply should be same or separate series should be maintained? .

  11. sachin jantre says:

    Dear Sir,
    i am under composition scheme so need actual billing format to final customer.

    • amg92 says:

      The format above will be applicable to a composition tax payer. You can use the same by changing necessary feilds.

  12. prabhakar rao k says:

    Sir,

    let me know whether invoice nos are numerical is enough or alpha numerical is mandatory in GST

  13. piyush says:

    sir will the provisional registration number will be final GSTIN for composion dealer also

  14. MANOJ MOR says:

    i am gst regd dealer, want to sell to a unregistered dealer.then which invoice i have to issue them

    • amg92 says:

      Please issue a “Tax Invoice” for every supply. If you are supplying your goods or services free of cost, then you will need to issue “Bill of Supply”

  15. HANS RAJ BOTHRA says:

    we are un registered service provider as a Inter state goods transport agency…..Require a Invoice format for billing of freight charges on reverse Mechanisam..pl any advice.

    Thanks.

  16. Super Forgings says:

    The Editor/GST Consultant,

    Sir,

    There is no clear instructions as to whether Service Tax is applicable for Job Worker who raises Bill on the Principal for Job Work (Manufacture) done. Earlier under VAT Rules, Service Tax is exempted. Under present GST Rules only movement of Goods without Tax is discussed and is silent on levy of service charges on Job Work. Please clarify.

    • amg92 says:

      Services of Job Work are taxable under GST regime. The job worker is required to issue a tax invoice for this porpose.
      However, there may be some cases, as job worker is not required to levy tax. In this case he can issue a Bill of Supply and should indicate the amount of tax payable by the principal or service receiver under reverse charge.

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