When to issue a GST Tax invoice

Section 28 of Chapter VII in revised GST draft provide for the timing for issuance of a GST TAX invoice.

Time limit for issuance of GST tax invoice in case of Goods:

In case of goods the tax invoice shall be issued 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,

Time limit for issuance of GST tax invoice in case of services:

In case of services:

A registered taxable person supplying taxable services shall, before or after the provision of service but within a period prescribed in this behalf. This prescribed period is expected to be 30 days.

What are the information a supplier need to provide in GST Tax invoice:

A GST tax invoice shall be issued by the supplier containing the following details:-

(a) name, address and GSTIN of the supplier;

(b) a consecutive serial number 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.

Related Topic:
Supplementary tax invoice or debit note in GST

How many copies of a GST Tax invoice are required:

In case of supply of Goods:

In case of supply of goods three copies of GST tax invoice will be issues. These copies will be utilized as follows.

(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

Note that duplicate copy is not required if the supplier has obtained Invoice reference number. Read here how to take a invoice reference number in GST.

In case of supply of services: 

The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:-
(a) the original copy being marked as ORIGINAL FOR RECEIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

In case of services third copy of invoice is not required.