W.e.f. 01.07.2017 GST will come into force and all the invoicing for supply of goods/Services/Dr Note/Cr Note/Advance/RCM will be as per the new invoicing rules given under GST laws.

The invoicing rules provide contents of the invoicing and no specific format has been prescribed. Therefore all the specified invoice contents are mandatory however additional contents can also be added in the invoice.

A comparative chart of all the invoicing contents is attached for better understanding. 

 Download Invoicing under GST: Comparative chart

(Author is a GST Consultant and can be reached at ca.gauravagrawal@gmail.com)

Disclaimer: The views expressed herein above are solely author’s personal views/opinion. This is an informational article and should not be considered as legal opinion. The possibility of any errors and omissions in the article cannot be ruled out.

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