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Mandatory Provision

subhagan sreerangam (7059 Points)

03 June 2019

Any mandatory Provision in GST affixing the Seal in Tax Invoice.

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2 Replies

lnt-idt-infra CIT (33 Points)
Replied 04 June 2019

not for seal. but with sign of authorize signature/ digital sign.

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debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 04 June 2019

The GST law has not mandated that invoices should be raised online. There is no such requirement under GST Act. The government has notified GST rules which required only few additional details which must be mentioned in invoice such as HSN Code, Place of Supply etc.

Name, Address and GSTIN of the supplier.

(b) A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolized as "-" and "/" respectively, and any combination thereof, unique for a financial year.

(c) Date of its issue

(d) Name, Address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered and where the value of taxable supply is fifty thousand rupees or more

(e) Name, Address and GSTIN or UIN, if registered of the recipient

(f) HSN code of goods or Accounting Code of services

(g) Descripttion of goods or services

(h) Quantity in case of goods and unit or Unique Quantity Code thereof

(i) Total value of supply of goods or services or both

(j) Signature or digital signature of the supplier or his authorized representative