GST TAX INVOICE FORMAT

Q6. What should the contents of a tax invoice be?

• (a) Name, address, GSTIN of the supplier (MUST)
• (b) Consecutive Serial Number unique for a financial year having alphabets, numerals and special characters being “-“or “ / “ only (MUST)
• (c) Date of Issue
• (d) Name and address of the recipient
• (e) GSTIN/UID of the recipient, (if registered)
• (f) HSN code of Goods or Accounting Code of Services
• (g) Description of Goods / Services
• (h) Quantity and Unit(or Unique Quantity Code) in case of Goods
• (i) Total Value of Goods and Services
• (j) Post discount/abatement taxable value of Goods and Services
• (k) Rate of Tax, Separately for each type of tax (Central tax, State tax, Integrated tax, Union territory tax)
• (l) Amount of Tax Charged
• (m)Place of Supply along with the name of the State if the supply is an inter-State supply
• (n) Place of delivery if different from place of supply
• (o) Whether tax is payable on reverse charge
• (p) Signature/Digital Signature of the Suppler or his authorised representative.

Q7. What are the mandatory details required in the invoice/ document issued by a Goods Transport Agency?

• (a) Gross weight of the consignment
• (b) Name of the Consignor and the Consignee
• (c) Registration number of the goods carriage
• (d) Details of goods transported
• (e) Details of place of origin and destination
• (f) GSTIN of the person liable to pay tax (whether as consignor, consignee or GTA).

Q8. What are the contents of a ‘Bill of Supply’?

• (a) Name, address, GSTIN of the supplier
• (b) Consecutive Serial Number unique for a financial year having alphabets/ numerals and special characters being “-“ or “ / “ only
• (c) Date of Issue
• (d) Name, and address of the recipient
• (e) GSTIN/UID of the recipient, if registered
• (f) HSN code of Goods or Accounting Code of Services
• (g) Description of Goods / Services
• (h) Post discount/abatement value of Goods and Services
• (i)Signature/Digital Signature of the Suppler or his authorised representative.