09 July 2017
GST payable on Manpower contract is 18%. There is no such standard format for GST invoice, but the supplier of service is required to issue invoice containing following mandatory data/information in addition to normal invoice- 1) Invoice No., Date 2) GSTIN of Supplier & Recipient 3) Description of service provided 4) SAC code (for Service) 5) GST charged (CGST+SGST) 6) Mention about whether covered under RCM
The invoice no must be serially numbered. These info are mandatory in any GST Invoice.
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