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How do I raise an invoice with GST?

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How do I raise an invoice with GST?

1 Answer

  1. This answer was edited.

    There is no format prescribed by the Govt for a GST Invoice. The supplier of the goods or services can create a GST Invoice himself as per his convenience.

    However, the Govt has mandated mentioning the following contents in the GST Invoice (only applicable fields are to be filled)

    1. Name, Address & GSTIN No. of the supplie
    2. A consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters like 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 GSTIN or UIN, if registered of the recipient
    5. Name and 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 supplies is Rs. 50,000 or more.
    6. HSN Code of Goods or Accounting Code of Services.
    7. Description of Goods or Services.
    8. Quantity in case of Goods and Unit or Unique Quantity thereof.
    9. Total Value of supply of goods or services or both.
    10. Taxable Value of supply of goods or services or both taking into account the discount or abatement (if any).
    11. Rate of Tax (CGST, SGST, IGST, UTGST).
    12. Amount of Tax Charged in respect of taxable goods or services (CGST, SGST, IGST, UTGST).
    13. Place of supply along with the name of State, in case of supply in the course of inter-state trade or commerce.
    14. Address of Delivery where the same is different from the place of supply.
    15. Whether the tax is payable on Reverse Charge basis.
    16. Signature or Digital Signature of the supplier of his authorised representative.
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