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GST Invoices Format

This chapter covers

Format of the invoices under GST
  • GST Invoice.
  • Bill of Supply.

As a GST registered dealer, you are required to provide GST Invoices, also known as bills to your clients.

What is a GST Invoice?

An invoice or a bill is a list of goods sent or services provided, along with the amount due for payment.

Q. What are the mandatory things in a GST invoice ?

  1. Invoice number with date
  2. Customer name
  3. Shipping & billing address
  4. Customer and taxpayer´s GSTIN (if registered)
  5. Place of supply.
  6. HSN code/SAC code.
  7. Item details.
  8. Taxable value & discounts
  9. Rate and Amount of taxes i.e. CGST/ SGST/ IGST
  10. Whether GST is payable on reverse charge basis
  11. Signature of the supplier

If the recipient is not registered AND the value is more than Rs. 50,000 then the invoice should carry

  1. name and address of the recipient
  2. address of delivery
  3. state name and state code

A format of GST invoice is shown below


What is a Bill of Supply ?

A Bill of Supply is similar to a GST invoice except for that bill of supply does not contain any tax amount as the seller cannot charge GST to the buyer.

A bill of supply is issued in cases where tax cannot be charged:

  • Registered person is selling exempted goods/services
  • Registered person has opted for composition scheme.

A sample format of Bill of supply is shown below


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