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.
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