GST – Invoices and other documents
Bill of Supply under GST
Issued by the registered person supplying exempted goods or services or both; and Suppliers opting for the composition levy Revised Invoice Issued by Register Person (not registered earlier) If Invoice/s issued before the issue of registration certificate
Revised invoice to be issue form the effective date of registration to the actual date of issuance of the registration certificate.Tax Invoice
Issued by registered person at the time of removal of goods Issued by registered person at the time of delivery of goods Issued registered person before/after (within 30 days if after service) provision of services For the distribution of credit by the Input Service Distributor (ISD)
Debit Note
Issued by the registered person if Tax Invoice already issued and the value of invoice fell short of the value of goods and services. A debit note shall be issued.
Credit Note
Issued by the registered person if Tax Invoice already issued an invoice value exceeds the value of Goods/Services. Credit note shall be issued.
Receipt Voucher
Receipt voucher shall be issued upon receipt of advance payment for the goods/services. If at the time of receipt of advance, tax rate is not determinable, tax rate shall be taken as 18% If at the time of receipt of an advance, nature of supply is not determinable, the same shall be taken as interstate supply.
Refund Voucher
Where advance received by the registered person but goods and services not delivered/provided, and the advance amount is refunded, refund voucher shall be issued.
Payment Voucher
Issued by the registered person at the time of making the payment to an unregistered person for the supply of goods/services.
GST
