GST Tax Invoice rules and act

Sec 31 of CGST act

(1) A registered person supplying taxable goods shall, before or at the time of,—
(a) removal of goods for supply to the recipient, where the supply involves
movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed:

Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed:
Provided that the Government may, on the recommendations of the Council, by notification and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which––
(a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(b) tax invoice may not be issued.
(3) Notwithstanding anything contained in sub-sections (1) and (2)––
(a) a registered person may, within one month from the date of issuance of
certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;
(b) a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
(c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed: Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to
such conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment;

(e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against
such payment;
(f) a registered person who is liable to pay tax under sub-section (3) or
sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of
goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3) or
sub-section (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier.
(4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.
(5) Subject to the provisions of clause (d) of sub-section (3), in case of continuous
supply of services,––
(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;
(c) where the payment is linked to the completion of an event, the invoice shall
be issued on or before the date of completion of that event.
(6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.
(7) Notwithstanding anything contained in sub-section (1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal,
whichever is earlier.
Explanation.––For the purposes of this section, the expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply made earlier.

Tax invoice CGST rules 46

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;
(f) 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;
(g) Harmonised System of Nomenclature code for goods or services;
(h) description of goods or services;
(i) quantity in case of goods and unit or Unique Quantity Code thereof;
(j) total value of supply of goods or services or both;
(k) taxable value of the supply of goods or services or both taking into
account discount or abatement, if any;
(l) rate of tax (central tax, State tax, integrated tax, Union territory tax or
cess);
(m) amount of tax charged in respect of taxable goods or services (central tax,
State tax, integrated tax, Union territory tax or cess);
(n) 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;
(o) address of delivery where the same is different from the place of supply;
(p) whether the tax is payable on reverse charge basis; and
(q) signature or digital signature of the supplier or his authorised
representative:
Provided that the Board 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:]44
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.
[Provided also that the signature or digital signature of the supplier or his
authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information
Technology Act, 2000 (21 of 2000).]
45

[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.]46

44Amended vide Notf no. 17/2017-CT dt. 27.07.2017. Till then it read as follows –
Provided also that in the case of the 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”,
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.

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