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What should the contents of a tax invoice be?

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What should the contents of a tax invoice be?
posted Dec 21, 2017 by Naveen Kumar

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As per the provisions of CGST Act, alongwith Rule 46 of CGST Rules,2017, the Invoice form should contain the below mentioned details :
a) Name, address and GSTIN of the supplier;
b) A consecutive serial number (not exceeding sixteen characters) containing only alphabets and/or numerals, unique for a financial year;
c) Date of its issue;
d) Name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
e) Name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered and where the taxable value of supply is fifty thousand rupees or more;
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 goods or services;
j) Taxable value of goods or services taking into account discount or abatement, if any;
k) Rate of tax (CGST, SGST or IGST);
l) Amount of tax charged in respect of taxable goods or services (CGST, SGST or IGST);
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) Place of delivery where the same is different from the place of supply;
o) Whether the tax is payable on reverse charge;
p) the word “Revised Invoice” or “Supplementary Invoice”, as the case may be, indicated prominently, where applicable along with the date and invoice number of the original invoice; and
q) Signature or digital signature of the supplier or his authorized representative.

answer Dec 22, 2017 by Abu Anam
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