Tax Invoice (Format 1)

Transcription

1 Tax Invoice (Format 1) Serial No. of Invoice 5. Date of Invoice Details of Recipient (Buyer) Place of supply (Inter-) Details of Consignee Date: No. Description of Goods / Services HS N / SAC Qty. Unit Rate (per item) Discount Taxable value CGST SGST IGST Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges Invoice Value (In figure) Invoice Value (In Words) Signatory

2 Tax Invoice (Format 2) Serial No. of Invoice 5. Date of Invoice Details of Recipient (Buyer) Place of supply (Inter-) Details of Consignee Date No. Description of Goods / Services HS N / SAC Qty. Unit Rate (per item) Discount Taxable value Freight Insurance Packing and Forwarding Charges Add: Add: Add: Invoice Value (In figure) Invoice Value (In Words) Signatory

3 Delivery Challan Serial No. of Delivery Challan 5. Date of Delivery Challan Details of consignee Place of supply (Inter-) Date: No. Description of Goods HSN Qty. Unit value Value (In figure) Value (In Words) Signatory

4 GST COMPLIANCE CHECKLISTS INVOICE TYPES 1. For Supply / Stock Transfer Issue Tax Invoice 2. For Advance Receipt Issue Receipt Voucher 3. For Exempted / Composition Supply Issue Bill of Supply 4. For Advance Refund Issue Refund Voucher 5. For Goods sent to Job Worker or for Intra Stock transfer Issue Delivery Challan 6. For Reverse Charge Mechanism Issue Tax Invoice and Payment Voucher 7. For Goods Transport Agency Issue Tax Invoice with additionaldetails INVOICES / OTHER DOCUMENTS 1. TAX INVOICE For interstate supply, place of supply along with name of the state is to be indicated in the Invoice along with address of delivery where the same is different from place of supply Where the recipient is unregistered and the value of taxable supply is Rs 50,000/- or more; name and address of the recipient and address of delivery with and Code should also be mentioned in the Invoice. In case of export of goods or services, the invoice shall carry an endorsement: 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. It should further contain the following particulars: a. and address of the recipient b. of delivery c. of the country of destination The Invoice shall be issued as follows: In triplicate for supply of goods a. Original for Recipient b. Duplicate for Transporter c. Triplicate for Supplier In duplicate for supply of services a. Original for Recipient b. Duplicate for Supplier Consolidated daily Tax invoice may be issued for invoices below Rs 200/- for supplies made to unregistered persons and where such recipient does not want tax invoices. Where tax invoice is issued under RCM it shall bear the signature or digital signature of the recipient or his authorised representative 2. BILL OF SUPPLY Any tax invoice or any other similar document issued under any other act for the time being in force in respect of non taxable supply shall be treated as bill of supply for the purpose of GST regime.

5 3. DELIVERY CHALLAN The challan shall be issued as follows: a. Original for Consignee b. Duplicate for Transporter c. Triplicate for Consignor 4. RECEIPT VOUCHER Where at the time of receipt of advance; a. the rate of tax is not determinable, tax shall be 18% b. the nature of supply is not determinable, it shall be treated as interstatesupply 5. GENERAL FOR ALL DOCUMENTS One or Multiple Series The serial number of document should not exceed sixteencharacters. The serial number of document cannot contain any special character except - and / (dash and slash). HSN (aggregate turnover of preceding financial year) - Not mandatory upto turnover 1.5 Cr - 2 Digit for Turnover between 1.5 to 5 Cr - 4 Digit for Turnover above Rs.5 Cr