GST Invoice Rules 2017, GST Invoice Format (Updated till 18th Oct 2017)

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GST Invoice Rules 2017 (Updated till 18th Oct 2017): An invoice is a commercial instrument issued by a supplier of goods/services to a recipient. It identifies both the parties involved, and lists, describes the items sold/services supplied, quantifies the items sold, shows the date of shipment and mode of transport, prices and discounts, if any, and the delivery and payment terms (in case of supply of goods).

Check details for how to do invoicing under GST, various formats of Invoicing in GST, the details to be covered in the invoice and find format of a valid GST Tax invoice..In this article you may find complete details for GST Invoice Rules, GST Tax Invoice, Download GST Invoice Format, Credit and Debit Notes. you may download Download GST Invoice Format in Excel, word & PDF Format. Download GST Tax Invoice Format in PDF. Hello Friends Recently GST Registration Process is Started and Here we also provide complete details for GST Invoice Rules and Formats. Now Scroll down below n Check more details for “GST Invoice Rules, GST Tax Invoice, Credit and Debit Notes”

GST Invoice Rules 2017

GST Invoice

1. Tax invoice

Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-

  • (a) name, address and Goods and Services Tax Identification Number of the supplier;
  • (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
  • (c) date of its issue;
  • (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
  • (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
  • name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;
  • (f) HSN code of goods or Accounting Code of services;
  • (g) description of goods or services;
  • (h) quantity in case of goods and unit or Unique Quantity Code thereof;
  • (i) total value of supply of goods or services or both;
  • (j) taxable value of supply of goods or services or both taking into account discount or abatement, if any;
  • (k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
  • (l) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
  • place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;
  • (m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;
  • (n)address of delivery where the same is different from the place of supply;
  • (o) whether the tax is payable on reverse charge basis; and
  • signature or digital signature of the supplier or his authorized representative:

Provided that the Commissioner may, on the recommendations of the Council, by notification, specify –

(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and

(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:

Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:

[Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:]

Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,-

  • (a) the recipient is not a registered person; and
  • (b) the recipient does not require such invoice, and

shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.

GST Invoice Formats 2017

Other GST Invoice Formats

All Formats are available in Excel Format

GST Bill Format in Excel GST Tax Invoice for Service Providers
GST Payment Voucher Format GST Receipt Voucher Format
GST Refund Voucher Format GST Bill of Supply Format
GST Debit Note Format GST Credit Note Format
GST Inter State Invoice Format GST Intra State Invoice Format
GST Export Invoice Format  GST Revised Invoice Format
GST Delivery Challan Format
GST Tax Invoice Format for Composition Scheme Dealers

[46A. Invoice-cum-bill of supply.– Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.]

2. Time limit for issuing tax invoice

The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:

Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:

Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.

3. Manner of issuing invoice

(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely :-

  • (a) the original copy being marked as ORIGINAL FOR RECIPIENT;
  • (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
  • (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

(2) The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:-

  • (a) the original copy being marked as ORIGINAL FOR RECEIPIENT; and
  • (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

(3) The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR 1.

4. Bill of supply

A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:-

  • (a) name, address and Goods and Services Tax Identification Number of the supplier;
  • (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
  • (c) date of its issue;
  • (d) name, address and GSTIN or UIN, if registered, of the recipient;
  • (e) HSN Code of goods or Accounting Code for services;
  • (f) description of goods or services or both;
  • (g) value of supply of goods or services or both taking into account discount or abatement, if any; and
  • (h) signature or digital signature of the supplier or his authorized representative:

Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:

Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.

Voucher under GST:

Means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument…

5. Receipt voucher

A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars:

  • (a) name, address and GSTIN of the supplier;
  • (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
  • (c) date of its issue;
  • (d) name, address and GSTIN or UIN, if registered, of the recipient;
  • (e) description of goods or services;
  • (f) amount of advance taken;
  • (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
  • (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
  • (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
  • (j) whether the tax is payable on reverse charge basis; and
  • (k) signature or digital signature of the supplier or his authorized representative:

Provided that where at the time of receipt of advance,-

  • (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
  • (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.

 6. Refund voucher

A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars:

  • (a) name, address and GSTIN of the supplier;
  • (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
  • (c) date of its issue;
  • (d) name, address and GSTIN or UIN, if registered, of the recipient;
  • (e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5;
  • (f) description of goods or services in respect of which refund is made;
  • (g) amount of refund made;
  • (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
  • (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
  • (j) whether the tax is payable on reverse charge basis; and
  • (k) signature or digital signature of the supplier or his authorized representative.

7. Payment voucher

A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars:

  • (a) name, address and GSTIN of the supplier if registered;
  • (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
  • (c) date of its issue;
  • (d) name, address and GSTIN of the recipient;
  • (e) description of goods or services;
  • (f) amount paid;
  • (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
  • (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
  • (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
  • (j) signature or digital signature of the supplier or his authorized representative.

8. Revised tax invoice and credit or debit notes

(1) A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:-

  • (a) the word “Revised Invoice”, wherever applicable, indicated prominently;
  • (b) name, address and GSTIN of the supplier;
  • (c) nature of the document;
  • (d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
  • (e) date of issue of the document;
  • (f) name, address and GSTIN or UIN, if registered, of the recipient;
  • (g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
  • (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
  • (i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
  • (j) signature or digital signature of the supplier or his authorized representative:

(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:

Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:

Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.

(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”.

Transportation of goods without issue of invoice

– (1)For the purposes of-

  • (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
  • (b) transportation of goods for job work,
  • (c) transportation of goods for reasons other than by way of supply, or
  • (d) such other supplies as may be notified by the Board,

the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-

  • (i) date and number of the delivery challan;
  • (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
  • (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
  • (iv) Harmonised System of Nomenclature code and description of goods;
  • (v) quantity (provisional, where the exact quantity being supplied is not known);
  • (vi) taxable value;
  • (vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
  • viii) place of supply, in case of inter-State movement; and
  • (ix) signature.

(2) The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner, namely:–

  • (a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
  • (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
  • (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.

(3) Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared as specified in rule 138.

(4) Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.

(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –

  • (a) the supplier shall issue the complete invoice before dispatch of the first consignment;
  • (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice
  • (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (
  • d) the original copy of the invoice shall be sent along with the last consignment.

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If you have any query regarding “GST Invoice Rules, GST Tax Invoice, Download GST Invoice Format” then please tell us via below comment box….

22 COMMENTS

  1. While preparing export invoice under rebate we have to mentioned remarks as “SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” as per model draft rule of invoice

    (1). are we have to debit IGST at a time of invoice ?

    (2). If yes then where in our SAP system or GSP/ASP software or both ?

  2. Dear Sir, suppose Register Dealer sale to unregistered dealer, which type of invoice issued to buyer as per GST act and I further want to know this sales details incorporate in GSR1. Sales return which file with in 10 of every month?

  3. Sir , One Vat Invoice Delar goods Sale To Another Registerd GST Delar But Sir If Can Be Possible Registered Delar Goods sold To Unragisterd Delar. And What’s Reuquirment Sumbit To Invocie.

  4. we are dealing in motor vehicle parts of HSN 8708.
    Proposed GST would be 28%.

    How to prepare TAX Invoice.
    How much CGST % & SGST % should be charges

  5. Does the invoice or bill have to be computer generated or can they be pre printed bills with all my details in it. We will manually write the goods sold with the customer details manually

  6. Dear Sir

    Pls clear the concept of bill to ship to ….pls defined the tax applicable bill to vendor OR ship to vendor….. for example… we are manufacture in Haryana and bill to Haryana and material deliver to Delhi vendor (third person) than what is the status of tax liabilities Haryana vendor OR DELHI???

    Thanks

  7. Sir we have GST registered​ firm and deal in tax free goods our purchase has tax free goods and our sales are also tax free but unfortunately the purchases​ of our haven’t GST registered firm they are called as farmer, poultry farmer, agriculture, dairy Farmer etc.
    How can we making bills and filling the returns under GST formation

  8. If GST rate is 18% than that is being bifurcated as CGST – 9% and SGST- 9% . What is the authority for this I don not find a legal provision for it. Please can any body say.

    B.P.NAWALE

  9. Thanks a lot. It’s very helpful for small business owners like me. Appreciate the effort taken to do this service.

  10. Please confirm can i give discount without charging GST on it and second what would be the rate of tax of invoice if i sell several goods of 5% 12% and 18% one invoice

  11. I m manufacturer of Radiators used in Diesel Generators, what is the Tax Rate on it.
    Also Radiators for Industrial use machines, & Earthmoving machineries, what will be the Tax rate on it, please clarify.

  12. I AM RUNNING A COURIER COMPANY, ( FRANCHISEE OFFICE ) IN JAMMU KASHMIR, MY PRINCIPAL COMPANY IS ARAMEX INDIA P LTD. MUMBAI.
    WE ARE YET TO KNOW HOW THE COURIER BILLING IS TO DONE IN DAY TO DAY TRANSACTIONS AND FOR CREDIT CLIENTS ON MONTHLY BASIS.
    GST DEPART IS NOT CLEAR SO FAR.

  13. What should be the format of export invoice?
    Can the serial number of export invoice be different from TAx invoice? Or it has to be the same?

    What does following requirement mean?

    Commercial Invoice information should be provided in the Shipping Bill. Wherever
    Commercial Invoice is different from Tax invoice, details of both have to be provided in the
    Shipping Bill.

  14. my business is scrap. and i purchase goods form unregistered. please tell in which invoice i purchase self with unregistered dealers. please send me invoice format of reverse charges for purchase.

  15. Interstate or export trade and commerce or movement of goods done by regd person or an individual may shown PAN No.in the invoice.

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