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An invoice is an instrument issued by a Supplier to the Recipient of Goods/ Services. GST laws prescribe the definitive rules on how an invoice must look like and when it must be issued. However, there are exceptions too.
In some cases, relaxations are available on the format in which invoice is to be issued by a supplier.
An Invoice or an ISD credit note should contain details slightly different from a GST Invoice normally issued. This must contain: a. Name, address and GST Registration number or the GSTIN of the Input Service Distributor. b. The serial number of the invoice/credit note numbered consecutively, unique for every financial year. It may contain alphabets, numerals, special characters – hyphen/ dash, or any combination of the above.
Exceptions – Where ISD is a,
Tax invoice shall be any document containing the details mentioned above, and not necessarily serially numbered. If the registered person has the same PAN and State code as the ISD, he may issue an invoice, a credit or debit note to transfer the credit of common input services to the Input Service Distributor. It shall contain the following details:
A supplier who is –
Should issue a consolidated tax invoice or can issue any other document in whatever name instead of a tax invoice for all the supplies made during the month, at the end of the month The document instead of the tax invoice must contain all other information prescribed for a tax invoice except optional information like serial number and recipients address. The invoice may be made available electronically or physically.
In case of a GTA providing services to transport goods by road, the GTA (supplier) should issue a tax invoice or any other document instead of the tax invoice (by whatever name called). The invoice should contain the following details.
A supplier who provides passenger transportation service is required to issue a tax invoice can be a ticket in any form having following details: Optional Information
Mandatory Information – All the other information as required in a tax invoice.