Hello there, as we all know that GST has arrived and still there are various rumors 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 which is listed herein below –

  • Serial number of tax invoice (serial number should not exceed 16 character and it should be consecutive serial number containing alphabets or numbers or special characters or any combination thereof, unique for a financial year);
  • Name, address and GSTIN of the supplier;
  • Date of issue of tax invoice;
  • Name, address and GSTIN or UIN, if registered, of the recipient;
  • Name and address of the recipient and the delivery address of the consignment, along with name of the State and State code, in case the recipient is unregistered person and the value of goods exceeds INR 50,000;
  • Description of goods or services;
  • HSN code of goods or Accounting code of services;
  • Quantity of goods and units or unique quantity code needs to be mentioned correctly;
  • Total value of supply of goods or services;
  • Taxable value of supply of goods or services taking into account discount or abatement;
  • Rate of tax i.e. central tax, state tax, integrated tax or union territory tax or cess;
  • Amount of tax charged in respect of taxable goods or services (central tax, state tax, integrated tax or union territory tax or cess);
  • In case of supply in the course of inter-state trade or commerce, place of supply along with name of the State and State Code has to be mentioned;
  • In case delivery place is different from place of supply, address of the delivery needs to be mentioned;
  • Whether tax is payable on reverse charge basis, has to be mentioned;
  • Signature or Digital Signature of the supplier or the authorized representative.

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 ‘registered person supplying exempted goods or service or both’, ‘Composition Dealers’ and ‘Exporters’. Bill of Supply Format is give below.
  • 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:-

TAX INVOICE5. Format of TAX INVOICE under GST Regime for Inter-State (National) Taxable Supply of Goods :-

Inter-State (National) Taxable Supply of Goods6. Format of BILL OF SUPPLY under GST Regime for Composition Dealers:-

BILL OF SUPPLY under GST RegimeIn case of 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 :-

TAX INVOICE under GST Regime

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

Invoice

9. HSN Codes in the invoices are to be shown as follows, referred in notification no. 12/2017 – central tax dated 28th June, 2017 :

  • Turnover upto Rs.  1.50  Crore     :  Not Required
  • Turnover more than Rs. 1.50 Crore up to 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)

(Republished With Amendments)

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

  1. nikh says:

    i am in the composite scheme if i deal someone to 100 Rs include all tex so if i make bill of 99+1(1% GST) so is it okay because i make deal of 100 Rs

  2. UMESH says:

    I WANT TO ALL THIS INVOICE

  3. Yatin gupta says:

    Hlo sir.
    I m an unregistered gst retailer. And i m getting good by paying gst for my shop. And i m paying 4th hat tax to the dealer. And now i m unable to get the tax from the consumer. Is there any way by which i give the demanded bill to the consumer without charging tax from them.

  4. Gaurav Sood says:

    Hi Sir,

    I wanted to know that what kind of invoice will be used for content writing services (Tax invoice or Bill of supply). I have a blog that has income from Google Adsense, and the viewership is in US, Europe and Australia. The payment comes from Google Asia Pacific. Also payments are recieved from clients in these countries for sponsored articles on my blog through paypal.

    Also I want to know if seperate billbook with seperate invoice number serial will do or there will be one billbook for both export of services and services offered in India like website designing.

  5. shivanshu srivastava says:

    I have taken a GST for my hotel but there is some confusion in billing there are few questions on my mind that i need to ask:-
    1. We are charging 12 % GST for tariffs more than 1000 and issuing tax invoice.

    Below 1000 which type of invoice to be issued?

    Someone suggested me to have two type of bill book one is Tax Invoice and other is Bill of Supply and both books serial number will starts from 1.
    is it right or not?

    2. I have a Non AC with no liqour restaurant and i am not charging any tax on restaurant sale as well as on room service. So kindly suggest me what tax i need to charge. There is one more thing that no hotels and restaurants charging GST and if i will add GST on my rate then my rates will be higher from the market.

    • amg92 says:

      1. As already mentioned in the article, you can maintain different series of invoices with unique serial numbers. This also includes different invoice formats too.
      2. You do not need charge GST on your Non-Ac Restuarants and Room Rent below 1000. Issue Bill of Supply for that. For Room above 1000, issue tax invoice

  6. Roshan says:

    I have Pvt.Ltd. Company and have obtained GST Number as my CA advised it. We supply services within the state only. Our Turnover is less than 20 Lacs. I would like to know-
    1. Do I have to necessarily charge GST on all services providing to clients because I have registered under GST or I can simply opt out?

    2. Can I give Bill of Supply (without mentioning GST) or I have to give Tax Invoice (with GST charges)

    At some places, I might lose my customers If I will charge 18% GST

    Please Help!

    • amg92 says:

      Hello Roshan, Firstly I would like to tell you that it is compulsory for a registered person to charge appropriate tax on all goods and services and issue a Tax Invoice for the same.
      Secondly, If you effect supplies with in state only and not in other state and your turnover for the year is less than 10 Lakh / 20 Lakh limit, then you can opt for cancellation of GST Registration.

  7. Swaminathan T.C. says:

    Goods manufactured and supply of goods to retail shop. Actual quantity will be known only at the time of delivery to retailer shop on B2C category. How to remove goods from manufacturer location? What kind of document is required to carry the bulk quantity from manufacturer location? ofcource billing will be raised at retailer shop after delivery of goods.

    • amg92 says:

      You can opt for provisional assessment u/s 58 of CGST Act and issue a Tax invoice on the basis of this assessment.
      Once the assessment is finalised, you can issue a revised invoice accordingly.

  8. Prahlad says:

    dear sir
    I have registered on 22-8-2017 in composition scheme, in a restaurant service, my tax paid liability from 1-7-2017 or date of certificate please explane, second I have paid monthly rent above 50000/- GST Paid in RCM and get credit against tax payable on supply..

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