Final Invoice - Goods and Service Tax Rules - 17052017 | Learn About GST : Updates and Rules PDF Download

 Page 1


1	 
	 
Chapter-  
TAX INVOICE, CREDIT AND DEBIT NOTES  
1. Tax invoice  
 Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing 
the following particulars:-  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters hyphen or dash and slash symbolised 
as  “-” and “/” respectively, and any combination thereof, unique for a financial year;  
(c) date of its issue;   
(d) name, address and GSTIN or UIN, 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 un-registered and where the value of taxable 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 supply of goods or services or both;  
(j) taxable value of supply of goods or services or both taking into account discount or 
abatement, if any;  
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);     
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(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) address of delivery where the same is different from the place of supply;  
(o) whether the tax is payable on reverse charge basis; and  
(p) signature or digital signature of the supplier or his authorized representative:  
Provided that the Commissioner may, on the recommendations of the Council, by notification, 
specify -  
(i) the number of digits of HSN code for goods or the Accounting Code for services, that a 
class of registered persons shall be required to mention, for such period as may be specified in the 
said notification, and  
(ii) the class of registered persons that would not be required to mention the HSN code for 
goods or the Accounting Code for services, for such period as may be specified in the said 
notification:  
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of 
section 31, it shall bear the signature or digital signature of the recipient or his authorized 
representative: 
Page 2


1	 
	 
Chapter-  
TAX INVOICE, CREDIT AND DEBIT NOTES  
1. Tax invoice  
 Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing 
the following particulars:-  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters hyphen or dash and slash symbolised 
as  “-” and “/” respectively, and any combination thereof, unique for a financial year;  
(c) date of its issue;   
(d) name, address and GSTIN or UIN, 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 un-registered and where the value of taxable 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 supply of goods or services or both;  
(j) taxable value of supply of goods or services or both taking into account discount or 
abatement, if any;  
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);     
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(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) address of delivery where the same is different from the place of supply;  
(o) whether the tax is payable on reverse charge basis; and  
(p) signature or digital signature of the supplier or his authorized representative:  
Provided that the Commissioner may, on the recommendations of the Council, by notification, 
specify -  
(i) the number of digits of HSN code for goods or the Accounting Code for services, that a 
class of registered persons shall be required to mention, for such period as may be specified in the 
said notification, and  
(ii) the class of registered persons that would not be required to mention the HSN code for 
goods or the Accounting Code for services, for such period as may be specified in the said 
notification:  
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of 
section 31, it shall bear the signature or digital signature of the recipient or his authorized 
representative: 
2	 
	 
Provided also that in case of export of goods or services, the invoice shall carry an endorsement 
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY 
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT 
PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified 
in clause (e), contain the following details:  
(i) name and address of the recipient;  
(ii) address of delivery; and  
(iii) name of the country of destination:  
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of 
clause  
(b) of sub-section (3) of section 31 subject to the following conditions, namely:-  
(a) the recipient is not a registered person; and  
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for 
such supplies at the close of each day in respect of all such supplies.  
  
2. Time limit for issuing tax invoice  
 The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of 
thirty days from the date of supply of service:  
Provided that where the supplier of services is an insurer or a banking company or a financial 
institution, including a non-banking financial company, the period within which the invoice or any 
document in lieu thereof is to be issued shall be forty five days from the date of supply of service:  
Provided further that an insurer or a banking company or a financial institution, including a non-
banking financial company, or a telecom operator, or any other class of supplier of services as may be 
notified by the Government on the recommendations of the Council, making taxable supplies of services 
between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier 
records the same in his books of account or before the expiry of the quarter during which the supply was 
made.  
3. Manner of issuing invoice  
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–  
(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.  
(2) 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 RECIPIENT; and  
(b)   the duplicate copy being marked as DUPLICATE FOR SUPPLIER.  
(3) The serial number of invoices issued during a tax period shall be furnished electronically through 
the Common Portal in FORM GSTR-1.  
   
4. Bill of supply   
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier 
containing the following details:-  
Page 3


1	 
	 
Chapter-  
TAX INVOICE, CREDIT AND DEBIT NOTES  
1. Tax invoice  
 Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing 
the following particulars:-  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters hyphen or dash and slash symbolised 
as  “-” and “/” respectively, and any combination thereof, unique for a financial year;  
(c) date of its issue;   
(d) name, address and GSTIN or UIN, 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 un-registered and where the value of taxable 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 supply of goods or services or both;  
(j) taxable value of supply of goods or services or both taking into account discount or 
abatement, if any;  
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);     
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(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) address of delivery where the same is different from the place of supply;  
(o) whether the tax is payable on reverse charge basis; and  
(p) signature or digital signature of the supplier or his authorized representative:  
Provided that the Commissioner may, on the recommendations of the Council, by notification, 
specify -  
(i) the number of digits of HSN code for goods or the Accounting Code for services, that a 
class of registered persons shall be required to mention, for such period as may be specified in the 
said notification, and  
(ii) the class of registered persons that would not be required to mention the HSN code for 
goods or the Accounting Code for services, for such period as may be specified in the said 
notification:  
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of 
section 31, it shall bear the signature or digital signature of the recipient or his authorized 
representative: 
2	 
	 
Provided also that in case of export of goods or services, the invoice shall carry an endorsement 
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY 
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT 
PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified 
in clause (e), contain the following details:  
(i) name and address of the recipient;  
(ii) address of delivery; and  
(iii) name of the country of destination:  
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of 
clause  
(b) of sub-section (3) of section 31 subject to the following conditions, namely:-  
(a) the recipient is not a registered person; and  
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for 
such supplies at the close of each day in respect of all such supplies.  
  
2. Time limit for issuing tax invoice  
 The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of 
thirty days from the date of supply of service:  
Provided that where the supplier of services is an insurer or a banking company or a financial 
institution, including a non-banking financial company, the period within which the invoice or any 
document in lieu thereof is to be issued shall be forty five days from the date of supply of service:  
Provided further that an insurer or a banking company or a financial institution, including a non-
banking financial company, or a telecom operator, or any other class of supplier of services as may be 
notified by the Government on the recommendations of the Council, making taxable supplies of services 
between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier 
records the same in his books of account or before the expiry of the quarter during which the supply was 
made.  
3. Manner of issuing invoice  
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–  
(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.  
(2) 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 RECIPIENT; and  
(b)   the duplicate copy being marked as DUPLICATE FOR SUPPLIER.  
(3) The serial number of invoices issued during a tax period shall be furnished electronically through 
the Common Portal in FORM GSTR-1.  
   
4. Bill of supply   
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier 
containing the following details:-  
3	 
	 
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or more multiple 
series, containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year;   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;   
(e) HSN Code of goods or Accounting Code for services;   
(f) description of goods or services or both;   
(g) value of supply of goods or services or both taking into account discount or abatement, if 
any; and  
(h) signature or digital signature of the supplier or his authorized representative:  
Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under  
this rule.  
  Provided further that any tax invoice or any other similar document issued under any other Act for 
the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the 
purposes of the Act.  
5. Receipt voucher  
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;  
(e) description of goods or services;  
(f) amount of advance taken;  
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(i) place of supply along with the name of State and its code, in case of a supply in the course 
of inter-State trade or commerce;  
(j) whether the tax is payable on reverse charge basis; and  
(k) signature or digital signature of the supplier or his authorized representative:  
Provided that where at the time of receipt of advance, 
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per 
cent.; 
(ii)  the nature of supply is not determinable, the same shall be treated as inter-State supply. 
Page 4


1	 
	 
Chapter-  
TAX INVOICE, CREDIT AND DEBIT NOTES  
1. Tax invoice  
 Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing 
the following particulars:-  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters hyphen or dash and slash symbolised 
as  “-” and “/” respectively, and any combination thereof, unique for a financial year;  
(c) date of its issue;   
(d) name, address and GSTIN or UIN, 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 un-registered and where the value of taxable 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 supply of goods or services or both;  
(j) taxable value of supply of goods or services or both taking into account discount or 
abatement, if any;  
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);     
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(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) address of delivery where the same is different from the place of supply;  
(o) whether the tax is payable on reverse charge basis; and  
(p) signature or digital signature of the supplier or his authorized representative:  
Provided that the Commissioner may, on the recommendations of the Council, by notification, 
specify -  
(i) the number of digits of HSN code for goods or the Accounting Code for services, that a 
class of registered persons shall be required to mention, for such period as may be specified in the 
said notification, and  
(ii) the class of registered persons that would not be required to mention the HSN code for 
goods or the Accounting Code for services, for such period as may be specified in the said 
notification:  
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of 
section 31, it shall bear the signature or digital signature of the recipient or his authorized 
representative: 
2	 
	 
Provided also that in case of export of goods or services, the invoice shall carry an endorsement 
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY 
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT 
PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified 
in clause (e), contain the following details:  
(i) name and address of the recipient;  
(ii) address of delivery; and  
(iii) name of the country of destination:  
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of 
clause  
(b) of sub-section (3) of section 31 subject to the following conditions, namely:-  
(a) the recipient is not a registered person; and  
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for 
such supplies at the close of each day in respect of all such supplies.  
  
2. Time limit for issuing tax invoice  
 The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of 
thirty days from the date of supply of service:  
Provided that where the supplier of services is an insurer or a banking company or a financial 
institution, including a non-banking financial company, the period within which the invoice or any 
document in lieu thereof is to be issued shall be forty five days from the date of supply of service:  
Provided further that an insurer or a banking company or a financial institution, including a non-
banking financial company, or a telecom operator, or any other class of supplier of services as may be 
notified by the Government on the recommendations of the Council, making taxable supplies of services 
between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier 
records the same in his books of account or before the expiry of the quarter during which the supply was 
made.  
3. Manner of issuing invoice  
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–  
(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.  
(2) 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 RECIPIENT; and  
(b)   the duplicate copy being marked as DUPLICATE FOR SUPPLIER.  
(3) The serial number of invoices issued during a tax period shall be furnished electronically through 
the Common Portal in FORM GSTR-1.  
   
4. Bill of supply   
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier 
containing the following details:-  
3	 
	 
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or more multiple 
series, containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year;   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;   
(e) HSN Code of goods or Accounting Code for services;   
(f) description of goods or services or both;   
(g) value of supply of goods or services or both taking into account discount or abatement, if 
any; and  
(h) signature or digital signature of the supplier or his authorized representative:  
Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under  
this rule.  
  Provided further that any tax invoice or any other similar document issued under any other Act for 
the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the 
purposes of the Act.  
5. Receipt voucher  
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;  
(e) description of goods or services;  
(f) amount of advance taken;  
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(i) place of supply along with the name of State and its code, in case of a supply in the course 
of inter-State trade or commerce;  
(j) whether the tax is payable on reverse charge basis; and  
(k) signature or digital signature of the supplier or his authorized representative:  
Provided that where at the time of receipt of advance, 
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per 
cent.; 
(ii)  the nature of supply is not determinable, the same shall be treated as inter-State supply. 
4	 
	 
 
 
6. Refund voucher  
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;  
(e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5; 
(f) description of goods or services in respect of which refund is made;  
(g) amount of refund made;  
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated 
tax, Union territory tax or cess);  
(j) whether the tax is payable on reverse charge basis; and  
(k) signature or digital signature of the supplier or his authorized representative.  
7. Payment voucher  
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier if registered;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN of the recipient;  
(e) description of goods or services;  
(f) amount paid;  
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(i) place of supply along with the name of State and its code, in case of a supply in the course 
of inter-State trade or commerce; and  
(j) signature or digital signature of the supplier or his authorized representative.  
 
Page 5


1	 
	 
Chapter-  
TAX INVOICE, CREDIT AND DEBIT NOTES  
1. Tax invoice  
 Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing 
the following particulars:-  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters hyphen or dash and slash symbolised 
as  “-” and “/” respectively, and any combination thereof, unique for a financial year;  
(c) date of its issue;   
(d) name, address and GSTIN or UIN, 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 un-registered and where the value of taxable 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 supply of goods or services or both;  
(j) taxable value of supply of goods or services or both taking into account discount or 
abatement, if any;  
(k) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);     
(l) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(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) address of delivery where the same is different from the place of supply;  
(o) whether the tax is payable on reverse charge basis; and  
(p) signature or digital signature of the supplier or his authorized representative:  
Provided that the Commissioner may, on the recommendations of the Council, by notification, 
specify -  
(i) the number of digits of HSN code for goods or the Accounting Code for services, that a 
class of registered persons shall be required to mention, for such period as may be specified in the 
said notification, and  
(ii) the class of registered persons that would not be required to mention the HSN code for 
goods or the Accounting Code for services, for such period as may be specified in the said 
notification:  
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of 
section 31, it shall bear the signature or digital signature of the recipient or his authorized 
representative: 
2	 
	 
Provided also that in case of export of goods or services, the invoice shall carry an endorsement 
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY 
MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT 
PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified 
in clause (e), contain the following details:  
(i) name and address of the recipient;  
(ii) address of delivery; and  
(iii) name of the country of destination:  
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of 
clause  
(b) of sub-section (3) of section 31 subject to the following conditions, namely:-  
(a) the recipient is not a registered person; and  
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for 
such supplies at the close of each day in respect of all such supplies.  
  
2. Time limit for issuing tax invoice  
 The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of 
thirty days from the date of supply of service:  
Provided that where the supplier of services is an insurer or a banking company or a financial 
institution, including a non-banking financial company, the period within which the invoice or any 
document in lieu thereof is to be issued shall be forty five days from the date of supply of service:  
Provided further that an insurer or a banking company or a financial institution, including a non-
banking financial company, or a telecom operator, or any other class of supplier of services as may be 
notified by the Government on the recommendations of the Council, making taxable supplies of services 
between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier 
records the same in his books of account or before the expiry of the quarter during which the supply was 
made.  
3. Manner of issuing invoice  
(1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–  
(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.  
(2) 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 RECIPIENT; and  
(b)   the duplicate copy being marked as DUPLICATE FOR SUPPLIER.  
(3) The serial number of invoices issued during a tax period shall be furnished electronically through 
the Common Portal in FORM GSTR-1.  
   
4. Bill of supply   
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier 
containing the following details:-  
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(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or more multiple 
series, containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year;   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;   
(e) HSN Code of goods or Accounting Code for services;   
(f) description of goods or services or both;   
(g) value of supply of goods or services or both taking into account discount or abatement, if 
any; and  
(h) signature or digital signature of the supplier or his authorized representative:  
Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under  
this rule.  
  Provided further that any tax invoice or any other similar document issued under any other Act for 
the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the 
purposes of the Act.  
5. Receipt voucher  
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;  
(e) description of goods or services;  
(f) amount of advance taken;  
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(i) place of supply along with the name of State and its code, in case of a supply in the course 
of inter-State trade or commerce;  
(j) whether the tax is payable on reverse charge basis; and  
(k) signature or digital signature of the supplier or his authorized representative:  
Provided that where at the time of receipt of advance, 
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per 
cent.; 
(ii)  the nature of supply is not determinable, the same shall be treated as inter-State supply. 
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6. Refund voucher  
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN or UIN, if registered, of the recipient;  
(e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5; 
(f) description of goods or services in respect of which refund is made;  
(g) amount of refund made;  
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated 
tax, Union territory tax or cess);  
(j) whether the tax is payable on reverse charge basis; and  
(k) signature or digital signature of the supplier or his authorized representative.  
7. Payment voucher  
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following 
particulars:  
(a) name, address and GSTIN of the supplier if registered;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively, and any combination thereof, unique for a financial 
year   
(c) date of its issue;  
(d) name, address and GSTIN of the recipient;  
(e) description of goods or services;  
(f) amount paid;  
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);  
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, 
integrated tax, Union territory tax or cess);  
(i) place of supply along with the name of State and its code, in case of a supply in the course 
of inter-State trade or commerce; and  
(j) signature or digital signature of the supplier or his authorized representative.  
 
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8. Revised tax invoice and credit or debit notes    
(1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34 shall 
contain the following particulars -    
(a) the word “Revised Invoice”, wherever applicable, indicated prominently;  
(b) name, address and GSTIN of the supplier;  
(c) nature of the document;  
(d) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters -hyphen or dash and slash 
symbolised as  “-” and “/”respectively,, and any combination thereof, unique for a financial 
year;    
(e) date of issue of the document;   
(f) name, address and GSTIN or UIN, if registered, of the recipient;   
(g) name and address of the recipient and the address of delivery, along with the name of State 
and its code, if such recipient is un-registered;  
(h) serial number and date of the corresponding tax invoice or, as the case may be, bill of 
supply;  
(i) value of taxable supply of goods or services, rate of tax and the amount of the tax credited 
or, as the case may be, debited to the recipient; and  
(j) signature or digital signature of the supplier or his authorized representative:  
(2) Every registered person who has been granted registration with effect from a date earlier than the 
date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable 
supplies effected during the period starting from the effective date of registration till the date of issuance of 
certificate of registration:   
Provided that the registered person may issue a consolidated revised tax invoice in respect of all 
taxable supplies made to a recipient who is not registered under the Act during such period:  
Provided further that in case of inter-State supplies, where the value of a supply does not exceed 
two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all 
recipients located in a State, who are not registered under the Act.  
(3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions 
of section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT 
NOT ADMISSIBLE”.  
9. Tax invoice in special cases  
(1) An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor 
shall contain the following details:-   
(a) name, address and GSTIN of the Input Service Distributor;  
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, 
containing alphabets or numerals or special characters  hyphen or dash and slash 
symbolised as , “-”, “/”, respectively, and any combination thereof, unique for a financial 
year;  
(c) date of its issue;  
(d) name, address and GSTIN of the recipient to whom the credit is distributed;  
(e) amount of the credit distributed; and  
(f) signature or digital signature of the Input Service Distributor or his authorized 
representative: