Particulars of Tax Invoice [Rule 46 of CGST Rules 2017]

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Subject to Rule 54 , a Tax Invoice referred to in Section 31 shall be issued by the Registered Person containing the following particulars namely –

  1. Name, Address, and Goods and Services  Tax Identification Number of the Supplier ;
  2. 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 symbolized as “-“ and “I” respectively, and any combination thereof, unique for a financial year;
  3. date of its issue;
  4. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
  5. 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;
  6. 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;
  7. Harmonized System of Nomenclature code for goods or services;
  8. description of goods or services;
  9. quantity in case of goods and unit or Unique Quantity Code thereof;
  10. total value of supply of goods or services or both;
  11. taxable value of the supply of goods or services or both taking into account discount or abatement, if any;
  12. rate of tax (central tax, State lax, integrated tax, Union territory tax or cess);
  13. amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
  14. 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;
  15. address of delivery where the same is different from the place of supply;
  16. whether the tax is payable on reverse charge basis; and
  17. signature or digital signature of the supplier or his authorized representative:

Provided that the Board may. on the recommendations of the Council, by notification, specify

  1. 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
  2. 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 (I) 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 ON PAYMENT OF LNTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETFER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (c), contain the following details, namely,

  1. name and address of the recipient:
  2. address of delivery; and
  3. 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,—

  1. the recipient is not a registered person; and
  2. 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.

Invoice-cum-bill of supply [Rule 46A]- 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.

Manner of issuing Tax Invoice [Rule 48 of CGST Rules 2017]

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

  1. the original copy being marked as ORIGINAL FOR RECIPIENT;
  2. the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
  3. the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

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

  1. the original copy being marked as ORIGINAL FOR RECIPIENT; and
  2. 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.

Bill Of Supply (BOS) [ Rule 49 of CGST Rules 2017]

A Bill Of Supply referred to in Section 31(3)(c) shall be issued by the supplier containing the following details, namely,-

  1. name, address and Goods and Services Tax Identification Number of the supplier;
  2. 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;
  3. date of its issue;
  4. name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient:
  5. Harmonised System of Nomenclature Code for goods or services; (1) description of goods or services or both;
  6. value of supply of goods or services or both taking into account discount or abatement, if any; and
  7. signature or digital signature of the supplier or his authorised 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.

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