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Invoice Rules
Manner of issuing invoices
What are the specific mandatory fields in a GST compliant invoice?

To issue and receive a GST compliant invoice is a prerequisite to claim ITC. If a taxpayer does not issue such invoice,his customer loses ITC claim and the taxpayer loses its customers. Here we mention the mandatory fields in an invoice:

  1. 1 Invoice number and date
  2. 2 Customer name
  3. 3 Shipping and billing address
  4. 4 GSTIN number of both customer and supplier
  5. 5 Place of supply
  6. 6 HSN code
  7. 7 Taxable value and discounts
  8. 8 Rate and amount of taxes i.e. CGST/ SGST/ IGST

Item details i.e. description, unit price, quantity

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:-

  • Name, Address & GSTIN of the supplier.
  • A consecutive serial number not exceeding sixteen characters, in one or more 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 GSTIN or UIN, if registered, of the recipient.
  • HSN Code of goods or Accounting Code for 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 authorized representative.
Transportation of goods without issue of invoice

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.
  • Such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details:
  1. 1 Date and number of the delivery challan
  2. 2 Name, Address and GSTIN of the consigner, if registered
  3. 3 Name, Address and GSTIN or UIN of the consignee, if registered
  4. 4 HSN code and description of goods
  5. 5 Quantity (provisional, Where the exact quantity being supplied is not known).
  6. 6 Taxable value.
  7. 7 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.
  8. 8 Place of supply, In case of inter-State movement.
  9. 9Signature.
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