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. 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’. 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.

Bill of Supply format is provided in Point No. 7

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 :-

bill of supply format

Format of BILL OF SUPPLY under GST Regime for Composition DealersFor 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.

Check HSN Code list under GST here

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

  1. 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.

  2. 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.

  3. 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

  4. 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.

  5. 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.

  6. 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..

  7. nilesh limaye says:

    Hi all,
    I have Pvt.Ltd.Company and have obtained GST Number as my CA advised it. We supply services in state and out of state. Our Turnover is less than 75 Lacs .. Would like to know-
    1. Whether I required GST as some people said, if your Turnover is less than 20 Lacs annually then you dont require it.
    2. Though Now I have opted GST, but my Turnover is less than 20 Lacs per annum, would I come under composition scheme or not.
    Our Services are in and out of state too..Pl suggest.

    • amg92 says:

      Hi Nilesh, as per Sec 24 of CGST Act, Registration under GST is mandatory if Inter-State Supplies are being effected.
      Also, you cannot opt for composition scheme because Section 10(2) provides that this scheme is not available for service providers.

  8. SUMIT TANK says:

    sir i want to know that im registered in composition scheme and supply of taxable and non taxable goods than separate bill of supply issues for the both or single bill of supply can be used for both type of goods
    how can i determined my tax liability @1% only paid on taxable good supply or total supply

    • amg92 says:

      You can use a single Bill of Supply for both type of Goods. You need to pay tax @ 1% only for taxable Goods. However you will not be allowed to take Input credit of any of the tax paid.

  9. Pritesh says:

    can you said to me how can i sale MS 200 ltrs drum to unregistered person of gst past i issued the Retail Invoice ANd charge Vat 5% and TCS 1 %
    also any format available of Invoice for sale scarp drum

    • amg92 says:

      You need to issue a Tax Invoice for this purpose with newly applicable GST rates. There is no concept like Retail Invoice in GST.

  10. Pritesh says:

    Dear Sir

    can you said to me how can i our scarp 200 M.S drum sale to unregistered person(Like Purchase Bhangar) and what is the invoice format

  11. 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.

  12. 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.

  13. 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

  14. 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

  15. 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

  16. Asif Ansari says:

    Please share format of purchase invoice, purchase from unregistered dealer

  17. 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.

  18. 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.

  19. 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.

  20. Manisha says:

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

  21. 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.

  22. prabhakar rao k says:

    Sir,

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

  23. piyush says:

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

  24. 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”

  25. 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.

  26. 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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