In our last article we discuss about the important definitions of GST. Now we are going to discuss about GST tax invoice.

Content Includes: 

  • Tax invoice in case of goods
  •  invoice in case of services
  • in case of continuous supply of goods
  • in case of continuous supply of services
  • where supply of service ceases before its complitition
  • goods sent on sale or return basis
  • Particulars of Tax Invoice
  • Number of HSN digits on tax invoice and class of registered person not required to maintain HSN
  • Manner of issuing the invoice



GST Tax Invoice Summary

GST Tax Invoice [Section 31]

1. Goods: A registered person supplying taxable goods, before or at the time of-

  • removed of goods, where it involves movement of goods.
  • delivery of goods to buyers, in other case, issue the tax invoice containing the prescribed details.

2. Services: A registered person supplying taxable service shall, before or other provision of service issued a tax invoice containing prescribed details, within-

  • 30 days from provision of service
  • 45 days from provision of service of bank|financial institutions|NBFC etc

3. In case of continuous supply of goods: Where successive statement of account or payments are involved, invoice shall be issued before or at the time of issue of each such statement or as the case may be, each such payment is received.

4. In case of continuous supply of services: 

  • if due date is ascertained : on or before due date of payment
  • if due date is not ascertained : on or before at the time of receipt of payment
  • if payment is linked to completion of an event : on or before the date of completion of such event

5. Where supply of services ceases before its completion: Invoice shall be issued at the time when supply ceases and sech invoice shall be issued to extent of supply made before such cersation.

6. Goods sent on sale or return basis: Invoice shall be issued-

  • before / at time of supply or;
  • 6 months from date of removal

– whichever is earlier



7. Particulars of Gst tax invoice:

  • Name, address, and GSTIN of supplier
  • Serial number not exceeding 16 characters
  • Date
  • If recipient is registered than his name, address, GSTIN or UIN
  • If recipient is unregistered – if value of supply : (a)  50,000 or more than it is mandatory to give Name, address, delivery address, state and its code (b) less than 50,000 than it is optional to give point (a) details
  • HSN code for goods / services
  • Quality of goods
  • Total value
  • Taxable supply value
  • Rate of tax
  • Place of supply
  • Delivery address
  • Whether tax is payable under RCM (Reverse Charge Method)
  • Signature

8. Number of HSN digits on tax invoice and class of registered person not required to maintain HSN

  • If annual turnover is equal to or less than 1.5 crores than number of HSN digits not required
  • If annual turnover is more than 1.5 crores and less than or equal to 5 crores than 2 HSN digits requied
  • If annual turnover exceeds 5 crores than 4 HSN digits required

9. Manner of issuing the invoice

Goods:  3 copies; (a) 1 original copy for buyer; (b) 1 duplicate copy for transport; (c) 1 triplicate copy for supplier.

Services: 2 copies; (a) 1 original copy for buyer; (b) 1 duplicate copy for supplier.

Note: Serial number of invoice issued during a tax period shall be furnished in return form number GSTR-1

In our next post we will discuss about Revised Tax Invoice in details, you can view this article or more related to GST in GST.

If you have any query let us know in the comments.

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