GST - Invoices and other documents

Bill of Supply

• Issued by the registered person supplying exempted goods or services or both; and
• Suppliers opting for the composition levy

Revised Invoice

• Issued by Register Person (not registered earlier)
• If Invoice/s issued before the issue of registration certificate
• Revised invoice to be issue form the effective date of registration to the actual date of issuance of the registration certificate.

Tax Invoice

• Issued by registered person at the time of removal of goods
• Issued by registered person at the time of delivery of goods
• Issued registered person before/after (within 30 days if after service) provision of services
• For the distribution of credit by the Input Service Distributor (ISD)

Debit Note

• Issued by the registered person if Tax Invoice already issued and the value of invoice fell short of the value of goods and services.
• A debit note shall be issued.

Credit Note

• Issued by the registered person if Tax Invoice already issued and invoice value exceeds the value of Goods/Services.
• Credit note shall be issued.

Receipt Voucher

• Receipt voucher shall be issued upon receipt of advance payment for the goods/services.
• If at the time of receipt of advance, tax rate is not determinable, tax rate shall be taken as 18%
• If at the time of receipt of an advance, nature of supply is not determinable, the same shall be taken as interstate supply.

Refund Voucher

• Where advance received by the registered person but goods and services not delivered/provided, and the advance amount is refunded, refund voucher shall be issued.

Payment Voucher

• Issued by the registered person at the time of making the payment to an unregistered person for the supply of goods/services.