Tax Invoice, Credit and Debit Notes Rules under CGST rules 2017

 

1. Tax invoice.- Sub­ject to rule 54, a tax invoice referred to in sec­tion 31 shall be issued by the reg­is­tered per­son con­tain­ing the fol­low­ing par­tic­u­lars, namely,- 
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
   • 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;
   • date of its issue;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;
   • name and address of the recip­i­ent and the address of deliv­ery, along with the name of the State and its code, if such recip­i­ent is un-reg­is­tered and where the val­ue of the tax­able sup­ply is fifty thou­sand rupees or more;
   • name and address of the recip­i­ent and the address of deliv­ery, along with the name of the State and its code, if such recip­i­ent is un-reg­is­tered and where the val­ue of the tax­able sup­ply is less than fifty thou­sand rupees and the recip­i­ent requests that such details be record­ed in the tax invoice;
   • Har­monised Sys­tem of Nomen­cla­ture code for goods or services;
   • descrip­tion of goods or services;
   • quan­ti­ty in case of goods and unit or Unique Quan­ti­ty Code thereof;
   • total val­ue of sup­ply of goods or ser­vices or both;
   • tax­able val­ue of the sup­ply of goods or ser­vices or both tak­ing into account dis­count or abate­ment, if any;
   • rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
   • amount of tax charged in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
   • place of sup­ply along with the name of the State, in the case of a sup­ply in the course of inter-State trade or commerce;
   • address of deliv­ery where the same is dif­fer­ent from the place of supply;
   • whether the tax is payable on reverse charge basis; and
   • sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised representative:

Pro­vid­ed that the Board may, on the rec­om­men­da­tions of the Coun­cil, by noti­fi­ca­tion, specify-

 

• the num­ber of dig­its of Har­monised Sys­tem of Nomen­cla­ture code for goods or ser­vices that a class of reg­is­tered per­sons shall be required to men­tion, for such peri­od as may be spec­i­fied in the said noti­fi­ca­tion; and
• the class of reg­is­tered per­sons that would not be required to men­tion the Har­monised Sys­tem of Nomen­cla­ture code for goods or 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, a reg­is­tered per­son may issue a con­sol­i­dat­ed invoice at the end of a month for sup­plies cov­ered under sub-sec­tion (4) of sec­tion 9, the aggre­gate val­ue of such sup­plies exceeds rupees five thou­sand in a day from any or all the suppliers:

Pro­vid­ed also that in the case of the 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, namely,-

• name and address of the recipient;
• address of deliv­ery; and
• 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,-

• the recip­i­ent is not a reg­is­tered per­son; and
• 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 46, in the case of the tax­able sup­ply of ser­vices, shall be issued with­in a peri­od of thir­ty days from the date of the 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 the 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 the case of sup­ply of goods, in the fol­low­ing man­ner, namely,- 
   • the orig­i­nal copy being marked as ORIGINAL FOR RECIPIENT;
   • the dupli­cate    copy    being    marked    as    DUPLICATE    FOR TRANSPORTER; and
   • the trip­li­cate copy being marked as TRIPLICATE FOR

• The invoice shall be pre­pared in dupli­cate, in the case of the sup­ply of ser­vices, in the fol­low­ing man­ner, namely,- 
  • the orig­i­nal copy being marked as ORIGINAL FOR RECIPIENT; and
  • the dupli­cate copy being marked as DUPLICATE FOR
• 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 © of sub-sec­tion (3) of sec­tion 31 shall be issued by the sup­pli­er con­tain­ing the fol­low­ing details, namely,- 
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
   • 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;
   • date of its issue;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;
   • Har­monised Sys­tem of Nomen­cla­ture Code for goods or services;
   • descrip­tion of goods or ser­vices or both;
   • val­ue of sup­ply of goods or ser­vices or both tak­ing into account dis­count or abate­ment, if any; and
   • sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised representative:

Pro­vid­ed that the pro­vi­sos to rule 46 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 a 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, namely,- 
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
   • 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;

• date of its issue;
• name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;
• descrip­tion of goods or services;
• amount of advance taken;
• rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• amount of tax charged in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
• 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;
• whether the tax is payable on reverse charge basis; and
• sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his autho­rised rep­re­sen­ta­tive: Pro­vid­ed that where at the time of receipt of advance,- 
  • the rate of tax is not deter­minable, the tax shall be paid at the rate of eigh­teen per ;
  • the nature of sup­ply is not deter­minable, the same shall be treat­ed as inter- State

 

6. Refund vouch­er.- A refund vouch­er referred to in clause (e) of sub-sec­tion (3) of sec­tion 31 shall con­tain the fol­low­ing par­tic­u­lars, namely:- 
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
   • 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;
   • date of its issue;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;
   • num­ber and date of receipt vouch­er issued in accor­dance with the pro­vi­sions of rule 50;
   • descrip­tion of goods or ser­vices in respect of which refund is made;
   • amount of refund made;
   • rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
   • amount of tax paid in respect of such goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
   • whether the tax is payable on reverse charge basis; and
   • sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his authorised

 

7. Pay­ment vouch­er.- A pay­ment vouch­er referred to in clause (g) of sub-sec­tion (3) of sec­tion 31 shall con­tain the fol­low­ing par­tic­u­lars, namely:- 
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the sup­pli­er if registered;
   • 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;
   • date of its issue;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recipient;
   • descrip­tion of goods or services;
   • amount paid;
   • rate of tax (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
   • amount of tax payable in respect of tax­able goods or ser­vices (cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess);
   • 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
   • sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his authorised

 

 

8. Revised tax invoice and cred­it or deb­it notes.- (1) A revised tax invoice referred to in sec­tion 31 and cred­it or deb­it notes referred to in sec­tion 34 shall con­tain the fol­low­ing par­tic­u­lars, namely:- 
   • the word “Revised Invoice”, wher­ev­er applic­a­ble, indi­cat­ed prominently;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
   • nature of the document;
   • 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;
   • date of issue of the document;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber, if reg­is­tered, of the recipient;
   • 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;
   • ser­i­al num­ber and date of the cor­re­spond­ing tax invoice or, as the case may be, bill of supply;
   • 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
   • sig­na­ture or dig­i­tal sig­na­ture of the sup­pli­er or his authorised

 

• 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 the issuance of the 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 the 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 the recip­i­ents locat­ed in a State, who are not reg­is­tered under the Act.

• 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 — (1) An Input Ser­vice Dis­trib­u­tor invoice or, as the case may be, an Input Ser­vice Dis­trib­u­tor cred­it note issued by an Input Ser­vice Dis­trib­u­tor shall con­tain the fol­low­ing details:- 
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the Input Ser­vice Distributor;
   • 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;
   • date of its issue;
   • name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recip­i­ent to whom the cred­it is distributed;
   • amount of the cred­it dis­trib­uted; and
   • sig­na­ture or dig­i­tal sig­na­ture of the Input Ser­vice Dis­trib­u­tor or his autho­rised representative:

Pro­vid­ed that where the Input Ser­vice Dis­trib­u­tor is an office of a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, a tax invoice shall include any doc­u­ment in lieu there­of, by what­ev­er name called, whether or not seri­al­ly num­bered but con­tain­ing the infor­ma­tion as men­tioned above.

• Where the sup­pli­er of tax­able ser­vice is an insur­er or a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, the said sup­pli­er shall issue a tax invoice or any oth­er doc­u­ment in lieu there­of, by what­ev­er name called, whether issued or made avail­able, phys­i­cal­ly or elec­tron­i­cal­ly whether or not seri­al­ly num­bered, and whether or not con­tain­ing the address of the recip­i­ent of tax­able ser­vice but con­tain­ing oth­er infor­ma­tion as men­tioned under rule 46.
• Where the sup­pli­er of tax­able ser­vice is a goods trans­port agency sup­ply­ing ser­vices in rela­tion to trans­porta­tion of goods by road in a goods car­riage, the said sup­pli­er shall issue

 

a tax invoice or any oth­er doc­u­ment in lieu there­of, by what­ev­er name called, con­tain­ing the gross weight of the con­sign­ment, name of the con­sign­er and the con­signee, reg­is­tra­tion num­ber of goods car­riage in which the goods are trans­port­ed, details of goods trans­port­ed, details of place of ori­gin and des­ti­na­tion, Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the per­son liable for pay­ing tax whether as con­sign­er, con­signee or goods trans­port agency, and also con­tain­ing oth­er infor­ma­tion as men­tioned under rule 46.

• Where the sup­pli­er of tax­able ser­vice is sup­ply­ing pas­sen­ger trans­porta­tion ser­vice, a tax invoice shall include tick­et in any form, by what­ev­er name called, whether or not seri­al­ly num­bered, and whether or not con­tain­ing the address of the recip­i­ent of ser­vice but con­tain­ing oth­er infor­ma­tion as men­tioned under rule
• The pro­vi­sions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutan­dis, to the doc­u­ments issued under rule 49 or rule 50 or rule 51 or rule 52 or rule

10. Trans­porta­tion of goods with­out issue of invoice.- (1) For the pur­pos­es of- 
    • sup­ply of liq­uid gas where the quan­ti­ty at the time of removal from the place of busi­ness of the sup­pli­er is not known,
    • trans­porta­tion of goods for job work,
    • trans­porta­tion of goods for rea­sons oth­er than by way of sup­ply, or
    • such oth­er sup­plies as may be noti­fied by the Board,

the con­sign­er may issue a deliv­ery chal­lan, seri­al­ly num­bered not exceed­ing six­teen char­ac­ters, in one or mul­ti­ple series, in lieu of invoice at the time of removal of goods for trans­porta­tion, con­tain­ing the fol­low­ing details, namely:-

• date and num­ber of the deliv­ery challan;
• name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the con­sign­er, if registered;
• name, address and Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber or Unique Iden­ti­ty Num­ber of the con­signee, if registered;
• Har­monised Sys­tem of Nomen­cla­ture code and descrip­tion of goods;
• quan­ti­ty (pro­vi­sion­al, where the exact quan­ti­ty being sup­plied is not known);
• tax­able value;
• tax rate and tax amount – cen­tral tax, State tax, inte­grat­ed tax, Union ter­ri­to­ry tax or cess, where the trans­porta­tion is for sup­ply to the consignee;
• place of sup­ply, in case of inter-State move­ment; and
• The deliv­ery chal­lan shall be pre­pared in trip­li­cate, in case of sup­ply of goods, in the fol­low­ing man­ner, namely:– 
  • the orig­i­nal copy being marked as ORIGINAL FOR CONSIGNEE;
  • the dupli­cate copy being marked as DUPLICATE FOR TRANSPORTER; and
  • the trip­li­cate copy being marked as TRIPLICATE FOR
• Where goods are being trans­port­ed on a deliv­ery chal­lan in lieu of invoice, the same shall be declared as spec­i­fied in rule

 

• Where the goods being trans­port­ed are for the pur­pose of sup­ply to the recip­i­ent but the tax invoice could not be issued at the time of removal of goods for the pur­pose of sup­ply, the sup­pli­er shall issue a tax invoice after deliv­ery of
• Where the goods are being trans­port­ed in a semi knocked down or com­plete­ly knocked down condition — 
  • the sup­pli­er shall issue the com­plete invoice before dis­patch of the first consignment;
  • the sup­pli­er shall issue a deliv­ery chal­lan for each of the sub­se­quent con­sign­ments, giv­ing ref­er­ence of the invoice;
  • each con­sign­ment shall be accom­pa­nied by copies of the cor­re­spond­ing deliv­ery chal­lan along with a duly cer­ti­fied copy of the invoice; and
  • the orig­i­nal copy of the invoice shall be sent along with the last