What details of the supplier of goods/services are required to be captured on the invoice?

While issuing invoice, supplier of the goods/services supplied must include his name, address, GSTIN (GST Identification Number) and signature/digital signature on the invoice.

Does the supplier need to include details of the recipient of goods/services on the invoice?

If the recipient is registered under GST, then it is mandatory to capture his name, address and GSTIN/UID number on the invoice. If the recipient of goods/services is not registered under GST, then his name, address of delivery and state code should be mentioned.

What details (w.r.t. supply of goods/services) should a seller include on the invoice?

The following details must be mentioned:

  1. Date of issue of invoice
  2. Invoice number (with consecutive serial numbers in one or multiple series containing letters of alphabet and/or numerals or special characters like hyphen, dash and slash)
  3. HSN of goods/accounting code of services
  4. Description of goods/services
  5. Quantity/units of supply
  6. Total value of supply
  7. Taxable value of supply after taking into account discount or abatement, if any
  8. Place of supply along with name of state (in case of inter-state supply)
  9. Place of delivery (if different from the place of supply)
  10. Rate of tax (CGST, SGST/UTGST or IGST)
  11. Tax charged for goods/services (CGST, SGST/UTGST or IGST)

What is the time-line for a seller to issue invoice of goods/services supplied?

As per the GST Bill, a supplier is required to issue tax invoice on or before the removal of goods for supply, i.e., date of shipment. Since a seller has the option to issue invoice before the date of dispatch to the buyer, he/she can issue tax invoice upon confirmation of order.

For more detailed information, visit the GST portal.

GST Portal

*The guidance provided above is as per the Model GST law (released in November 2016) and draft Rules. Please refer to GST/ CBEC website for further details.