Tax Invoice, Debit and Credit Notes

Tax invoice.-

Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-

(1) Name, Address and Goods and Services Tax Identification Number of the supplier;

(2) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(3) Date of its issue;

(4) Name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

(5) Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;

(6) Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;

(7) Harmonised System of Nomenclature code for goods or services;

(8) Description of goods or services;

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

(10) Total value of supply of goods or services or both;

(11) Taxable value of the supply of goods or services or both taking into account discount or abatement, if any;

(12) Rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(13) Amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(14) Place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;

(15) Address of delivery where the same is different from the place of supply;

(16) whether the tax is payable on reverse charge basis; and

(17) Signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council.

(18) The number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification.