Tax Invoice, Credit and Debit Notes

9. TAX INVOICE, CREDIT AND DEBIT NOTES

Abbreviation/Mnemonics Full Form

NBFI N – NBFC (Non-Banking Financial Company)
(Tax Invoice to be issued within B – Banking company
45 days)
F – Financial Institution
I – Insurance company
BGPM GLS B – NBFI (NBFC, Banking, FI, Insurance)
(E-Invoice not applicable) G – GTA (Goods Transport Agency)
P – Supplier of Passenger transportation service
M – Multiplex (Compulsorily to issue an electronic ticket)

G – Government department
L – Local Authority
S – SEZ unit
RN BAR SP R – Revised Tax Invoice
(Section 31(3)) N – No tax invoice if value of supply < Rs. 200

B – Bill of Supply (Exempt Supply, Composition Dealer)

A – Receipt Voucher in case of receipt of Advance
R – Refund Voucher

S – Self Invoice
P – Payment Voucher
TI Tax Invoice
DQVTS Description, Quantity, Value, Tax, Such other particulars
FI Financial Institution
SOS Supply of Service
Bks of a/cs Books of accounts
Qtr Quarter
RP Registered Person
ATO Aggregate Turnover
PFY Preceding Financial Year
URP Unregistered Person
UPI Unified Payments Interface
NA Not Applicable
Conso. Consolidated
doc. Documents
GTA Goods Transport Agency
VOS Value of Supply
DC Delivery Challan
EWB Electronic Way Bill
SOG Supply of Goods
1m 1 month
RC Registration Certificate
CRTI Consolidated Revised Tax Invoice
TS Taxable Supplies
EOD End of day
BOS Bill of Supply
ROT Rate of Tax
DD Due Date

CA Ramesh Soni 9.1

 Tax Invoice, Credit and Debit Notes
Abbreviation/Mnemonics Full Form
TOS Time of Supply
ES Exempt Supplies
MR Monthly Return
Sep September
NFY Next Financial Year
AR Annual Return
TOG Transportation of Goods
CKS/SKD Complete Knocked Down/Semi Knocked Down
bk in 6m Back in 6 months
HSN Harmonised System of Nomenclature

CA Ramesh Soni 9.2