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Page 1
a
a
CHAPTER
10
2
LEARNING OUTCOMES
TAX INVOICE; CREDIT
AND DEBIT NOTES
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless
otherwise specified. Examples/Illustrations/Questions and Answers given in the
Chapter are based on the position of GST law existing as on 30.04.2023.
This Chapter will equip you to –
? describe and analyse the provisions relating to tax invoice in case of taxable
supply of goods and in case of taxable supply of services – time limit and
manner of issuing the same.
? enumerate the particulars of a tax invoice.
? understand the provisions relating to e-invoicing.
? explain the provisions relating to revised tax invoice, bill of supply, receipt
voucher, refund voucher, payment voucher, etc.
? identify the cases where no tax invoice is required to be issued and identify
the suppliers of taxable service who are permitted to issue any document
other than tax invoice.
? explain the provisions relating to transportation of goods without issuance of
invoice.
? describe the provisions relating to issuance of credit and debit notes.
? explain the provisions relating to prohibition of unauthorised collection of tax.
? describe the provisions relating to amount of tax to be indicated in tax invoice
and other documents.
© The Institute of Chartered Accountants of India
Page 2
a
a
CHAPTER
10
2
LEARNING OUTCOMES
TAX INVOICE; CREDIT
AND DEBIT NOTES
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless
otherwise specified. Examples/Illustrations/Questions and Answers given in the
Chapter are based on the position of GST law existing as on 30.04.2023.
This Chapter will equip you to –
? describe and analyse the provisions relating to tax invoice in case of taxable
supply of goods and in case of taxable supply of services – time limit and
manner of issuing the same.
? enumerate the particulars of a tax invoice.
? understand the provisions relating to e-invoicing.
? explain the provisions relating to revised tax invoice, bill of supply, receipt
voucher, refund voucher, payment voucher, etc.
? identify the cases where no tax invoice is required to be issued and identify
the suppliers of taxable service who are permitted to issue any document
other than tax invoice.
? explain the provisions relating to transportation of goods without issuance of
invoice.
? describe the provisions relating to issuance of credit and debit notes.
? explain the provisions relating to prohibition of unauthorised collection of tax.
? describe the provisions relating to amount of tax to be indicated in tax invoice
and other documents.
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX
a
10.2
1. INTRODUCTION
An invoice is a commercial
instrument issued by a supplier of
goods/services to a recipient. It
identifies both the parties involved,
and lists, describes the goods
sold/services supplied, quantifies the items sold, shows the date of
shipment and mode of transport, prices and discounts, if any, and
the delivery and payment terms(in case of supply of goods).
Invoicing is very crucial aspect for ensuring tax compliance under
any indirect taxation system. In order to ensure transparency, issuance of invoice
for every taxable transaction is a pre-requisite. In case of supply of goods or
provision of services, an invoice is raised by the supplier of such goods or services
Tax Invoice, Credit and Debit Notes
Tax invoice
Revised Tax
Invoice
Consolidated Tax
Invoice
Bill of Supply
Receipt Voucher
Payment
Voucher
Refund Voucher
Delivery challan
Credit and Debit notes
Prohibition of unauthorised collection of tax
Amount of tax to be indicated in tax invoice and
other documents
CHAPTER OVERVIEW
© The Institute of Chartered Accountants of India
Page 3
a
a
CHAPTER
10
2
LEARNING OUTCOMES
TAX INVOICE; CREDIT
AND DEBIT NOTES
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless
otherwise specified. Examples/Illustrations/Questions and Answers given in the
Chapter are based on the position of GST law existing as on 30.04.2023.
This Chapter will equip you to –
? describe and analyse the provisions relating to tax invoice in case of taxable
supply of goods and in case of taxable supply of services – time limit and
manner of issuing the same.
? enumerate the particulars of a tax invoice.
? understand the provisions relating to e-invoicing.
? explain the provisions relating to revised tax invoice, bill of supply, receipt
voucher, refund voucher, payment voucher, etc.
? identify the cases where no tax invoice is required to be issued and identify
the suppliers of taxable service who are permitted to issue any document
other than tax invoice.
? explain the provisions relating to transportation of goods without issuance of
invoice.
? describe the provisions relating to issuance of credit and debit notes.
? explain the provisions relating to prohibition of unauthorised collection of tax.
? describe the provisions relating to amount of tax to be indicated in tax invoice
and other documents.
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX
a
10.2
1. INTRODUCTION
An invoice is a commercial
instrument issued by a supplier of
goods/services to a recipient. It
identifies both the parties involved,
and lists, describes the goods
sold/services supplied, quantifies the items sold, shows the date of
shipment and mode of transport, prices and discounts, if any, and
the delivery and payment terms(in case of supply of goods).
Invoicing is very crucial aspect for ensuring tax compliance under
any indirect taxation system. In order to ensure transparency, issuance of invoice
for every taxable transaction is a pre-requisite. In case of supply of goods or
provision of services, an invoice is raised by the supplier of such goods or services
Tax Invoice, Credit and Debit Notes
Tax invoice
Revised Tax
Invoice
Consolidated Tax
Invoice
Bill of Supply
Receipt Voucher
Payment
Voucher
Refund Voucher
Delivery challan
Credit and Debit notes
Prohibition of unauthorised collection of tax
Amount of tax to be indicated in tax invoice and
other documents
CHAPTER OVERVIEW
© The Institute of Chartered Accountants of India
TAX INVOICE, CREDIT AND DEBIT NOTES
a
a
10.3
to the recipient of the same. Tax invoice acts as a document evidencing the
payment of the value of the goods or services or both as also the tax portion in the
same. In certain cases, an invoice serves as a demand for payment and becomes a
document of title when paid in full.
Under the GST regime, an “invoice” or “ tax invoice” means the tax invoice referred
to in section 31 of the CGST Act, 2017. This section mandates the issuance of an
invoice or a bill of supply for every supply of goods or services.
Under GST law, a tax invoice is an important document. It not only evidences supply
of goods or services, but is also an essential document for the recipient to avail
Input Tax Credit (ITC). A registered person cannot avail input tax credit unless he is
in possession of a tax invoice or a debit note.
The provisions relating to tax invoices, credit and debit notes are contained in
Chapter VII - Tax Invoice, Credit and Debit Notes [Sections 31 to 34] of the CGST
Act and Chapter-VI: Tax Invoice, Credit and Debit Notes [Rules 46 to 55A] of Central
Goods and Services (CGST) Rules, 2017. State GST laws also prescribe identical
provisions in relation to Tax Invoice; Credit and Debit Notes.
Before proceeding to understand the provisions of Tax Invoice, Credit and Debit
Notes, let us first go through few relevant definitions.
2. RELEVANT DEFINITIONS
? Credit note: means a document issued by a registered person under sub-
section (1) of section 34 [Section 2(37)].
? Debit note: means a document issued by a registered person under sub-
section (3) of section 34 [Section 2(38)].
Provisions of Tax invoice; Credit and Debit Notes under CGST Act have also been
made applicable to IGST Act vide section 20 of the IGST Act.
© The Institute of Chartered Accountants of India
Page 4
a
a
CHAPTER
10
2
LEARNING OUTCOMES
TAX INVOICE; CREDIT
AND DEBIT NOTES
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless
otherwise specified. Examples/Illustrations/Questions and Answers given in the
Chapter are based on the position of GST law existing as on 30.04.2023.
This Chapter will equip you to –
? describe and analyse the provisions relating to tax invoice in case of taxable
supply of goods and in case of taxable supply of services – time limit and
manner of issuing the same.
? enumerate the particulars of a tax invoice.
? understand the provisions relating to e-invoicing.
? explain the provisions relating to revised tax invoice, bill of supply, receipt
voucher, refund voucher, payment voucher, etc.
? identify the cases where no tax invoice is required to be issued and identify
the suppliers of taxable service who are permitted to issue any document
other than tax invoice.
? explain the provisions relating to transportation of goods without issuance of
invoice.
? describe the provisions relating to issuance of credit and debit notes.
? explain the provisions relating to prohibition of unauthorised collection of tax.
? describe the provisions relating to amount of tax to be indicated in tax invoice
and other documents.
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX
a
10.2
1. INTRODUCTION
An invoice is a commercial
instrument issued by a supplier of
goods/services to a recipient. It
identifies both the parties involved,
and lists, describes the goods
sold/services supplied, quantifies the items sold, shows the date of
shipment and mode of transport, prices and discounts, if any, and
the delivery and payment terms(in case of supply of goods).
Invoicing is very crucial aspect for ensuring tax compliance under
any indirect taxation system. In order to ensure transparency, issuance of invoice
for every taxable transaction is a pre-requisite. In case of supply of goods or
provision of services, an invoice is raised by the supplier of such goods or services
Tax Invoice, Credit and Debit Notes
Tax invoice
Revised Tax
Invoice
Consolidated Tax
Invoice
Bill of Supply
Receipt Voucher
Payment
Voucher
Refund Voucher
Delivery challan
Credit and Debit notes
Prohibition of unauthorised collection of tax
Amount of tax to be indicated in tax invoice and
other documents
CHAPTER OVERVIEW
© The Institute of Chartered Accountants of India
TAX INVOICE, CREDIT AND DEBIT NOTES
a
a
10.3
to the recipient of the same. Tax invoice acts as a document evidencing the
payment of the value of the goods or services or both as also the tax portion in the
same. In certain cases, an invoice serves as a demand for payment and becomes a
document of title when paid in full.
Under the GST regime, an “invoice” or “ tax invoice” means the tax invoice referred
to in section 31 of the CGST Act, 2017. This section mandates the issuance of an
invoice or a bill of supply for every supply of goods or services.
Under GST law, a tax invoice is an important document. It not only evidences supply
of goods or services, but is also an essential document for the recipient to avail
Input Tax Credit (ITC). A registered person cannot avail input tax credit unless he is
in possession of a tax invoice or a debit note.
The provisions relating to tax invoices, credit and debit notes are contained in
Chapter VII - Tax Invoice, Credit and Debit Notes [Sections 31 to 34] of the CGST
Act and Chapter-VI: Tax Invoice, Credit and Debit Notes [Rules 46 to 55A] of Central
Goods and Services (CGST) Rules, 2017. State GST laws also prescribe identical
provisions in relation to Tax Invoice; Credit and Debit Notes.
Before proceeding to understand the provisions of Tax Invoice, Credit and Debit
Notes, let us first go through few relevant definitions.
2. RELEVANT DEFINITIONS
? Credit note: means a document issued by a registered person under sub-
section (1) of section 34 [Section 2(37)].
? Debit note: means a document issued by a registered person under sub-
section (3) of section 34 [Section 2(38)].
Provisions of Tax invoice; Credit and Debit Notes under CGST Act have also been
made applicable to IGST Act vide section 20 of the IGST Act.
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX
a
10.4
? Continuous supply of goods: means [Section 2(32)]:
? Continuous supply of services: means [Section 2(33)]:
? Document: includes written or printed record of any sort and electronic
record as defined in clause (t) of section 2 of the Information Technology
Act, 2000 [Section 2(41)].
? Exempt supply: means supply of any goods or services or both which
attracts nil rate of tax or which may be wholly exempt from tax under
section 11, or under section 6 of the Integrated Goods and Services Tax
Act, and includes non-taxable supply [Section 2(47)].
? Invoice or tax invoice: means the tax invoice referred to in section 31
(discussed subsequently) [Section 2(66)].
? Quarter: shall mean a period comprising three consecutive calendar
months, ending on the last day of March, June, September and December
of a calendar year [Section 2(92)].
? Return: means any return prescribed or otherwise required to be
furnished by or under this Act or the rules made thereunder [Section
2(97)].
a supply of goods which is provided, or agreed to be provided, continuously
or on recurrent basis or on recurrent basis
under a contract
whether or not by means of a wire, cable, pipeline or other conduit, and
for which the supplier invoices the recipient on a regular or periodic basis and
includes supply of such goods as the Government may, subject to such
conditions, as it may, by notification, specify
supply of services which is provided, or agreed to be provided,
continuously or on recurrent basis continuously or on recurrent basis
under a contract
for a period exceeding 3 months with periodic payment obligations and
includes supply of such services as the Government may, subject to such
conditions, as it may, by notification, specify
© The Institute of Chartered Accountants of India
Page 5
a
a
CHAPTER
10
2
LEARNING OUTCOMES
TAX INVOICE; CREDIT
AND DEBIT NOTES
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless
otherwise specified. Examples/Illustrations/Questions and Answers given in the
Chapter are based on the position of GST law existing as on 30.04.2023.
This Chapter will equip you to –
? describe and analyse the provisions relating to tax invoice in case of taxable
supply of goods and in case of taxable supply of services – time limit and
manner of issuing the same.
? enumerate the particulars of a tax invoice.
? understand the provisions relating to e-invoicing.
? explain the provisions relating to revised tax invoice, bill of supply, receipt
voucher, refund voucher, payment voucher, etc.
? identify the cases where no tax invoice is required to be issued and identify
the suppliers of taxable service who are permitted to issue any document
other than tax invoice.
? explain the provisions relating to transportation of goods without issuance of
invoice.
? describe the provisions relating to issuance of credit and debit notes.
? explain the provisions relating to prohibition of unauthorised collection of tax.
? describe the provisions relating to amount of tax to be indicated in tax invoice
and other documents.
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX
a
10.2
1. INTRODUCTION
An invoice is a commercial
instrument issued by a supplier of
goods/services to a recipient. It
identifies both the parties involved,
and lists, describes the goods
sold/services supplied, quantifies the items sold, shows the date of
shipment and mode of transport, prices and discounts, if any, and
the delivery and payment terms(in case of supply of goods).
Invoicing is very crucial aspect for ensuring tax compliance under
any indirect taxation system. In order to ensure transparency, issuance of invoice
for every taxable transaction is a pre-requisite. In case of supply of goods or
provision of services, an invoice is raised by the supplier of such goods or services
Tax Invoice, Credit and Debit Notes
Tax invoice
Revised Tax
Invoice
Consolidated Tax
Invoice
Bill of Supply
Receipt Voucher
Payment
Voucher
Refund Voucher
Delivery challan
Credit and Debit notes
Prohibition of unauthorised collection of tax
Amount of tax to be indicated in tax invoice and
other documents
CHAPTER OVERVIEW
© The Institute of Chartered Accountants of India
TAX INVOICE, CREDIT AND DEBIT NOTES
a
a
10.3
to the recipient of the same. Tax invoice acts as a document evidencing the
payment of the value of the goods or services or both as also the tax portion in the
same. In certain cases, an invoice serves as a demand for payment and becomes a
document of title when paid in full.
Under the GST regime, an “invoice” or “ tax invoice” means the tax invoice referred
to in section 31 of the CGST Act, 2017. This section mandates the issuance of an
invoice or a bill of supply for every supply of goods or services.
Under GST law, a tax invoice is an important document. It not only evidences supply
of goods or services, but is also an essential document for the recipient to avail
Input Tax Credit (ITC). A registered person cannot avail input tax credit unless he is
in possession of a tax invoice or a debit note.
The provisions relating to tax invoices, credit and debit notes are contained in
Chapter VII - Tax Invoice, Credit and Debit Notes [Sections 31 to 34] of the CGST
Act and Chapter-VI: Tax Invoice, Credit and Debit Notes [Rules 46 to 55A] of Central
Goods and Services (CGST) Rules, 2017. State GST laws also prescribe identical
provisions in relation to Tax Invoice; Credit and Debit Notes.
Before proceeding to understand the provisions of Tax Invoice, Credit and Debit
Notes, let us first go through few relevant definitions.
2. RELEVANT DEFINITIONS
? Credit note: means a document issued by a registered person under sub-
section (1) of section 34 [Section 2(37)].
? Debit note: means a document issued by a registered person under sub-
section (3) of section 34 [Section 2(38)].
Provisions of Tax invoice; Credit and Debit Notes under CGST Act have also been
made applicable to IGST Act vide section 20 of the IGST Act.
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX
a
10.4
? Continuous supply of goods: means [Section 2(32)]:
? Continuous supply of services: means [Section 2(33)]:
? Document: includes written or printed record of any sort and electronic
record as defined in clause (t) of section 2 of the Information Technology
Act, 2000 [Section 2(41)].
? Exempt supply: means supply of any goods or services or both which
attracts nil rate of tax or which may be wholly exempt from tax under
section 11, or under section 6 of the Integrated Goods and Services Tax
Act, and includes non-taxable supply [Section 2(47)].
? Invoice or tax invoice: means the tax invoice referred to in section 31
(discussed subsequently) [Section 2(66)].
? Quarter: shall mean a period comprising three consecutive calendar
months, ending on the last day of March, June, September and December
of a calendar year [Section 2(92)].
? Return: means any return prescribed or otherwise required to be
furnished by or under this Act or the rules made thereunder [Section
2(97)].
a supply of goods which is provided, or agreed to be provided, continuously
or on recurrent basis or on recurrent basis
under a contract
whether or not by means of a wire, cable, pipeline or other conduit, and
for which the supplier invoices the recipient on a regular or periodic basis and
includes supply of such goods as the Government may, subject to such
conditions, as it may, by notification, specify
supply of services which is provided, or agreed to be provided,
continuously or on recurrent basis continuously or on recurrent basis
under a contract
for a period exceeding 3 months with periodic payment obligations and
includes supply of such services as the Government may, subject to such
conditions, as it may, by notification, specify
© The Institute of Chartered Accountants of India
TAX INVOICE, CREDIT AND DEBIT NOTES
a
a
10.5
3. TAX INVOICE [SECTION 31]
Section 31 Tax invoice
Sub-section Particulars
(1) A registered person supplying taxable goods shall, 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
issue a tax invoice showing the description, quantity and value of
goods, the tax charged thereon and such other particulars as may
be prescribed.
Provided that the Government may, on the recommendations of
the Council, by notification, specify the categories of goods or
supplies in respect of which a tax invoice shall be issued, within
such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after
the provision of service but within a prescribed period, issue a tax
invoice, showing the description, value, tax charged thereon and
such other particulars as may be prescribed.
Provided that the Government may, on the recommendations of
the Council, by notification—
(a) specify the categories of services or supplies in respect of
which a tax invoice shall be issued, within such time and in
such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the
categories of services in respect of which—
STATUTORY PROVISIONS
© The Institute of Chartered Accountants of India
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FAQs on ICAI Notes: Tax Invoice: Credit and Debit Notes - Taxation for CA Intermediate
| 1. What is a tax invoice and when is it required to be issued? |  |
Ans. A tax invoice is a document issued by a registered supplier when a taxable supply of goods or services is made. It includes details such as the supplier's GSTIN, recipient's GSTIN (if registered), description of goods/services, quantity, value, and applicable taxes. A tax invoice must be issued when a taxable supply is made to a registered person.
| 2. What is a credit note and when is it issued in relation to a tax invoice? | |
Ans. A credit note is a document issued by a supplier to reduce the value of a previously issued tax invoice. It is generally issued in cases such as return of goods, incorrect invoicing, or a discount given after the original invoice was raised. A credit note should be issued within a specified time frame as per the GST laws.
| 3. What is a debit note and when is it issued in relation to a tax invoice? | |
Ans. A debit note is a document issued by a supplier to increase the value of a previously issued tax invoice. It is typically used when additional goods or services are supplied or when there is an increase in the invoice amount due to certain factors. A debit note should be issued within a specified time frame as per the GST laws.
| 4. Can a credit note or debit note be issued without a tax invoice? | |
Ans. No, a credit note or debit note cannot be issued without a corresponding tax invoice. These documents are meant to adjust or correct the value of a previously issued tax invoice. Therefore, a tax invoice must exist for a credit note or debit note to be issued.
| 5. What are the consequences of not issuing a tax invoice, credit note, or debit note as required under the GST laws? | |
Ans. Failure to issue a tax invoice, credit note, or debit note as required under the GST laws can lead to penalties and non-compliance issues. It is essential for businesses to adhere to the invoicing requirements to avoid any legal repercussions and ensure smooth operations in line with the GST regulations.
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Nov 16, 2024 Last updated |
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