TAX INVOICE

( Rule 7, Section 31 )

Original
Supplier Name & Address GSTIN No :
PAN No : No
CIN No : Date :

E way bill No :

Customer Name & GSTIN Details Billing Address Shipping Address

Date & Time Of Preparation :

Whether the tax is payable on reverse charge : Yes/ No
Date & Time Of Removal :

Mode Of Transportation :

Vehicle Regn. No :

HSN
Sl No Description And Specification Of No/Service Qty With Discount/A SGST @ Amount
Goods/Services Code Unit batement CGST/IGST@ ( Rs )

Total Taxable Amount

Invoice Value In Words.
Total Tax
Total Invoice Value.

Authorised Signatory
 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,
hyphen oraddress
dash and and GSTIN
slash of the supplier;
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
Provided of registered
further persons
that in case that would
of exports notor
of goods beservices,
requiredtheto mention the HSN
invoice shall carrycode for goods or the
an endorsement Accounting
“SUPPLY
Code for services, for such period as may be specified in the said notification:
MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF
UNDERTAKING WITHOUT PAYMENT OF IGST”, 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;

(iii) name of the country of destination; and

(iv) number and date of application for removal of goods for export:
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.
n containing the

, unique for a

e and its code, if such

re;

ent, if any;

ted tax, Union

e trade or commerce;

specify -
of registered persons

ods
mentor the Accounting
“SUPPLY
R LETTER OF
ils specified in clause
isions of clause (b) of

of all such supplies.