Tax Invoice under GST Act

Contents of tax invoice

(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) 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 and where the value of taxable 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 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);

(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

(p) 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 HSN code for goods or the Accounting Code for 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 HSN code for

goods or the Accounting Code for 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, it shall bear the signature or digital signature of the recipient or his authorized

representative:

Provided also that in case of 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:

(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.