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Gst invoice format confusion

22 May 2017

I have big doubt in case of billing. I am a dealer, say for CCTV . I have business in Chennai . We have three columns of tax in invoice. right ? CGST , SGST & IGST.

Scenario 1 : i am going to invoice to END CUSTOMER in chennai.. what is to be FILLED IN THE THREE COLUMNS OF INVOICE FORMAT GIVEN BY MoF.?

Scenario 2 : i am going to invoice to END CUSTOMER in Andhra . what is to be FILLED IN THE THREE COLUMNS OF INVOICE FORMAT GIVEN BY MoF ?

Please help by clarifying this.

Best Regards

sesh

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42 Replies

Praveen Kachhawa (Financial Accountant) (225 Points)
Replied 22 May 2017

S. 1 you should collect sgst and cgst S. 2 you should collect igst

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 22 May 2017

So when you are supplying goods to customer in Chennai you are undertaking intra state transaction I. e you will charge CGST AND SGST now when you supply goods to A person in Andra Pradesh.. You are undertaking inter state transaction and IGST would be chargeable. So you would fill the IGST column

1 Like

Seshadri Jagannathan (25 Points)
Replied 22 May 2017

Thank you. I understand that.. My question was .. in the invoice format provided by government. there are three columns.

S1 : the CGST & SGST will appear respectively. then what will appear in the IGST column. will it be BLANK ?

S2. the IGST will appear .. then will CGST & SGST will be blank ?

This is the confusion running in my mind for sometime. Please clarify.

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 22 May 2017

Yes Because for your first case only CGST AND SGST are chargeable. So IGST column will having nothing in it

1 Like

Seshadri Jagannathan (25 Points)
Replied 22 May 2017

Thank you very much. Actually one of the template in the internet is misleading. It is adding up CGST+SGST and showing the total in IGST.

1 Like

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 22 May 2017

Your welcome. Nope both are different so would be differently charged.

Narayan Lodha (Chartered Accountant) (36 Points)
Replied 23 May 2017

1) Intra state : CGST and STGST

2) Inter state : IGST

1 Like

Kaushik (Professional) (549 Points)
Replied 23 May 2017

BTW I think this is a only a standard format to show applicability of intrastate (local sales bill) & inter state (Out of state sales Bills) bills having different GST rates with multiple Items. If you have local sales bill, there is no need to show IGST coulmn. Same way if you have Inter state sales bill you may only show IGST coulmn. And if you have all items having same single GST rate, you can continue your old layout format where you have to mentioned SGST\CGST or IGST instead of VAT or CST after Item Total. So there should be exact clerification regarding this matter from the GST Dept.

Nitesh Malani (28 Points)
Replied 24 May 2017

Suppose if GST is 18%....then SGST and CGST will be 9% each or 18% each...

1 Like

CA NEHA RAMPURIA (Taxation Consultant) (1823 Points)
Replied 24 May 2017

It would be 9 % each

Seshadri Jagannathan (25 Points)
Replied 24 May 2017

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CA. Naveen Sood, FCA, ACS (CA Practice ) (135 Points)
Replied 24 May 2017

The format of Tax Invoice has not been given in any Rules under GST. This format was given in the context of Invoice Reference number. A taxable person is free to design his own format. As long as all the requirements of GST Invoice Rules are met, one does not have to worry.

1 Like

Seshadri Jagannathan (25 Points)
Replied 25 May 2017

Thanks for all reply.

One more query : if i am a registered Trader, can I sell to both a registered trader and end customer as well ? [Example. if i am a distributor of domestic FANs, can I sell to a dealer like X & Co and a end customer like Mr. Sharma]? Still will i be able to claim ITC?