GST Invoice Rules 2021, GST Invoice Format in Excel Format
GST Invoice Rules 2020, GST Invoice Format in Excel Format & PDF Format: Invoicing under GST. how to do invoicing under GST, GST Invoice Format Excel.||GST Invoice Rules 2020, GST Invoice Format in Excel Format & PDF Format: Invoicing under GST. how to do invoicing under GST, GST Invoice Format Excel.||GST Invoice Rules 2020, GST Invoice Format in Excel Format & PDF Format: Invoicing under GST. how to do invoicing under GST, GST Invoice Format Excel.||GST Invoice Rules 2020, GST Invoice Format in Excel Format & PDF Format: Invoicing under GST. how to do invoicing under GST, GST Invoice Format Excel.||GST Invoice Rules 2020, GST Invoice Format in Excel Format & PDF Format: Invoicing under GST. how to do invoicing under GST, GST Invoice Format Excel.

GST Invoice Rules
1. 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,-- name, address and Goods and Services Tax Identification Number of the supplier;
- 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;
- date of its issue;
- name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
- 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;
- 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;
- Harmonised System of Nomenclature code for goods or services;
- description of goods or services;
- quantity in case of goods and unit or Unique Quantity Code thereof;
- total value of supply of goods or services or both;
- taxable value of the supply of goods or services or both taking into account discount or abatement, if any;
- rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;
- address of delivery where the same is different from the place of supply;
- whether the tax is payable on reverse charge basis; and
- signature or digital signature of the supplier or his authorized representative:
- [Quick Response code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48]
- (a) the recipient is not a registered person; and
- (b) the recipient does not require such invoice, and
2. Invoice-cum-bill of supply.-
Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single ―invoice-cum-bill of supply‖ may be issued for all such supplies.]3. Time limit for issuing tax invoice.-
Time limit for issuing tax invoice.-The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service: Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.4. Manner of issuing invoice.-
(a) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-- the original copy being marked as ORIGINAL FOR RECIPIENT;
- the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
- the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
- the original copy being marked as ORIGINAL FOR RECIPIENT; and
- the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
5. Bill of supply.-
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, namely,-- name, address and Goods and Services Tax Identification Number of the supplier;
- 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;
- date of its issue;
- name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
- Harmonised System of Nomenclature Code for goods or services;
- description of goods or services or both;
- value of supply of goods or services or both taking into account discount or abatement, if any; and
- signature or digital signature of the supplier or his authorised representative:
6. Receipt voucher.-
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-- name, address and Goods and Services Tax Identification Number of the supplier;
- 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;
- date of its issue;
- name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
- description of goods or services;
- amount of advance taken;
- rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
- whether the tax is payable on reverse charge basis; and
- signature or digital signature of the supplier or his authorised representative:
Refund voucher.-
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-- name, address and Goods and Services Tax Identification Number of the supplier;
- (b) 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;
- (c) date of its issue;
- (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
- (e) number and date of receipt voucher issued in accordance with the provisions of rule 50;
- (f) description of goods or services in respect of which refund is made;
- (g) amount of refund made;
- (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- (j) whether the tax is payable on reverse charge basis; and
- (k) signature or digital signature of the supplier or his authorised representative.
Payment voucher.-
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:-- name, address and Goods and Services Tax Identification Number of the supplier if registered;
- 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;
- date of its issue;
- name, address and Goods and Services Tax Identification Number of the recipient;
- description of goods or services;
- amount paid;
- rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
- signature or digital signature of the supplier or his authorised representative.
Revised tax invoice and credit or debit notes.-
(1) A revised tax invoice referred to in section 31 shall contain the following particulars, namely:-- the word ―Revised Invoice‖, wherever applicable, indicated prominently;
- name, address and Goods and Services Tax Identification Number of the supplier;
- 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;
- date of issue of the document;
- name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
- name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
- serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; and
- signature or digital signature of the supplier or his authorised representative.
- name, address and Goods and Services Tax Identification Number of the supplier;
- nature of the document;
- 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;
- date of issue of the document;
- name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
- name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
- serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply;
- value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
- signature or digital signature of the supplier or his authorised representative.]
Tax invoice in special cases.-
(1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:-- name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
- 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- "-", "/" respectively, and any combination thereof, unique for a financial year;
- date of its issue;
- name, address and Goods and Services Tax Identification Number of the recipient to whom the credit is distributed;
- amount of the credit distributed; and
- signature or digital signature of the Input Service Distributor or his authorised representative:
- name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor;
- 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;
- date of its issue;
- Goods and Services Tax Identification Number of supplier of common service and original invoice number whose credit is sought to be transferred to the Input Service Distributor;
- name, address and Goods and Services Tax Identification Number of the Input Service Distributor;
- taxable value, rate and amount of the credit to be transferred; and
- signature or digital signature of the registered person or his authorised representative.
Transportation of goods without issue of invoice.-
(1)For the purposes of-- supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
- transportation of goods for job work,
- transportation of goods for reasons other than by way of supply, or
- such other supplies as may be notified by the Board,
- (i) date and number of the delivery challan;
- name, address and Goods and Services Tax Identification Number of the consigner, if registered;
- name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
- Harmonised System of Nomenclature code and description of goods;
- quantity (provisional, where the exact quantity being supplied is not known);
- taxable value;
- tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
- place of supply, in case of inter-State movement;
- signature.
- the original copy being marked as ORIGINAL FOR CONSIGNEE;
- the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
- the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
- the supplier shall issue the complete invoice before dispatch of the first consignment;
- the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
- each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
- the original copy of the invoice shall be sent along with the last consignment.
Tax Invoice or bill of supply to accompany transport of goods.-
The person-incharge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.]GST Invoice Formats
- GST Advanced Invoice Format in excel format
- Download Simple GST Latest Invoice Format in Excel
- GST Latest Invoice Format (New) in Excel
- Download GST Latest Invoice Format in Excel
- GST New Invoice Format for Services in Excel
- GST New Invoice Format for Goods in Excel
- Download Simple GST Tax Invoice Format in Excel
- Download GST New Invoice Format in PDF
- GST Tax Invoice Template in Excel
- GST Tax Invoice for Domestic & Export in Excel
- GST New Invoice Format for Composition Scheme Dealers
Other GST Invoice Formats
All Formats are available in Excel Format2. Time limit for issuing tax invoice
The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service: Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service: Provided further that an insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made.3. Manner of issuing invoice
(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely :-- (a) the original copy being marked as ORIGINAL FOR RECIPIENT;
- (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
- (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
- (a) the original copy being marked as ORIGINAL FOR RECEIPIENT; and
- (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
4. Bill of supply
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:-- (a) name, address and Goods and Services Tax Identification Number of the supplier;
- (b) 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;
- (c) date of its issue;
- (d) name, address and GSTIN or UIN, if registered, of the recipient;
- (e) HSN Code of goods or Accounting Code for services;
- (f) description of goods or services or both;
- (g) value of supply of goods or services or both taking into account discount or abatement, if any; and
- (h) signature or digital signature of the supplier or his authorized representative:
Voucher under GST:
Means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services or both and where the goods or services or both to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument...5. Receipt voucher
A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,-- (a) name, address and GSTIN of the supplier;
- (b) 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
- (c) date of its issue;
- (d) name, address and GSTIN or UIN, if registered, of the recipient;
- (e) description of goods or services;
- (f) amount of advance taken;
- (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- (h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
- (j) whether the tax is payable on reverse charge basis; and
- (k) signature or digital signature of the supplier or his authorized representative:
- (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
- (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
6. Refund voucher
A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars:- (a) name, address and GSTIN of the supplier;
- (b) 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
- (c) date of its issue;
- (d) name, address and GSTIN or UIN, if registered, of the recipient;
- (e) number and date of receipt voucher issued in accordance with provisions of sub- rule 5;
- (f) description of goods or services in respect of which refund is made;
- (g) amount of refund made;
- (h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- (i) amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- (j) whether the tax is payable on reverse charge basis; and
- (k) signature or digital signature of the supplier or his authorized representative.
7. Payment voucher
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars:- (a) name, address and GSTIN of the supplier if registered;
- (b) 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
- (c) date of its issue;
- (d) name, address and GSTIN of the recipient;
- (e) description of goods or services;
- (f) amount paid;
- (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- (h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
- (i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
- (j) signature or digital signature of the supplier or his authorized representative.
8. Revised tax invoice and credit or debit notes
(1)A revised tax invoice referred to in section 31 [and credit or debit notes referred to in section 34] 48 shall contain the following particulars, namely:-- (a) the word ―Revised Invoice‖, wherever applicable, indicated prominently;
- (b) name, address and Goods and Services Tax Identification Number of the supplier;
- (c ) [nature of the document; ] 49
- (d) 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;
- (e) date of issue of the document;
- (f) name, address and GSTIN or UIN, if registered, of the recipient;
- (g) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered;
- (h) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
- (i) [value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient;] 50
- (j) signature or digital signature of the supplier or his authorized representative:
Transportation of goods without issue of invoice
- (1)For the purposes of-- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
- (b) transportation of goods for job work,
- (c) transportation of goods for reasons other than by way of supply, or
- (d) such other supplies as may be notified by the Board,
- (i) date and number of the delivery challan;
- (ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
- (iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
- (iv) Harmonised System of Nomenclature code and description of goods;
- (v) quantity (provisional, where the exact quantity being supplied is not known);
- (vi) taxable value;
- (vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee;
- viii) place of supply, in case of inter-State movement; and
- (ix) signature.
- (a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
- (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
- (c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
- (a) the supplier shall issue the complete invoice before dispatch of the first consignment;
- (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
- (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
- (d) the original copy of the invoice shall be sent along with the last consignment.