The following invoice level information:-
1) Invoices pertaining to B2B transactions.
2) Invoices pertaining to B2C transactions (Inter-State)& Intra State
3) Invoices pertaining to exempted including Nil rated supply.
4) Invoices pertaining to Export and deemed export supply.
5) Credit Note/Debit Note
6) Post Sales Discount
7) Bills of Entry relating to Import.
8) Advances received against a supply to be made in future.
9) TDS
10)ISD.
The Following details are common in all the above transaction:-
1) Invoice number, Date and Value.
2) HSN code for each item line ( for goods /accounting code for each item line ( for services)
3) Taxable Value
4) Tax rate (CGST/SGCT or IGST and or Additional Tax).
5) Place of Supply & Buyer address ( State Code).
In case of Debit/Credit note, the same should be reflected in the monthly returns in which such notes have been issued.
The post sales discount should be completed before filing of Annual Return. The Credit/Debit note will be adjusted in the monthly return in which the said adjustment is made.
In Case of TDS, The additional detail of TDS certificate no. with date and value, the Rate of TDS for IGST, CGST and SGST as applicable, the Amount of IGST, CGST and SGST as applicable, deducted as TDS.
In case of ISD, it will be required to be filed monthly return by giving the following details amount of IGST, CGST, SGST credit as applicable, being distributed.
