GST Tax Invoice Facts and Information


There are some apprehensions in the trade circles that GST invoices have to be issued as per prescribed format and that issuing invoice is going to be burdensome process. This is not correct. Some important facts about GST provisions relating to invoice are highlighted for information of all stakeholders.

1.All taxpayers are free to design their own invoice format.

2. GST Law only requires that certain fields must mandatory be in the invoice.

3.The time period prescribed for issuing invoice is different for goods and services – for goods it is any time before its delivery and for services, it is within 30 days from the date of supply of services.

4. Small taxpayers, like retail trader, doing a large number of small transaction for upto a value of Rs 200 per transaction to unregistered customers need not to issue invoice for every such transaction. They can issue one consolidated invoice at the end of each day for all transaction done during the day. However, they should issue a invoice where the customer so demands.

5. In normal circumstances, one copy of invoice is required to be carried by the transporter. However, GSTN provides facility to obtain an invoice dereference number and if a taxpayer has generated this number, his goods not need to be accompanied by paper invoice during transportation. This mechanism helps to address frequently reported problem like paper invoices getting misplaced, mutilated, torn or lost in course of transportation of goods.

6. In order to keep compliance burden low for small taxpayer. GST law provides that taxpayers with annual turnover of upto Rs 1.5 Crore need not mentioned the HSN code of the goods in the invoices.

7. Keeping in view the large number of transaction in the banking, insurance and passenger transport sector, taxpayers need not mentioned the address of the customer and the serial number in their invoices.

8. Where the goods are transported for delivery but quantity to be supplied is not known at the time of removal the good may be removed on delivery challan and invoice may be issued after delivery.

9.No need to issue separate bill of supply if VAT invoice is issued for non taxable supplies.


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