Gst tax invoice-debit note-credit note & returns ivth unit

TAX INVOICE , DEBIT
NOTE , CREDIT
NOTE & RETURNS
PG & Research Department of Commerce
Mannar Thirumalai Naicker College(Autonomous),
Pasumalai, Madurai -625004.
Goods and Services Tax- UNIT –IV
All theory and PPT
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Contents
Tax Invoice
01
Debit Note
02
Credit Note
03
Returns
04

Introduction
In the usual casual business, when ever a supply is made, an invoice or the bill of supply.
But GST would be like any another invoice, but the law provides that it should be issued in case of specified
supplies, with in the specified time, specified contents.

What is Tax Invoice?
Under Section 31 the terms of invoice and tax invoice are used interchangeably. Also note that the
expression tax invoice includes and revised issued by the supplier for a supply made earlier .

What is bill of Supply?
There is no formal definition of
Bill of Supply under GST law.
However, just like tax invoice
section 31 of the Act provides that a
bill of supply is to be issued in
different situations and the GST
Rules prescribe the content the
content and manner of issuing such
bill of supply.

Transactions for which TAX Invoice or Bill of supply to be issued (u/s31)
5 61 2 3 4
Supply of taxable as
well as exempt goods
or services by a
Registered person
Procurement of taxable
goods or services under
Reverse Charge, by a
Registered Person
Supply of exempt goods or
services by a registered
person
Tax Invoice Bill of Supply Bill of Supply
Supply of Taxable goods or
services made by a
Registered Person
Supply made by
supplier covered under
composition scheme .
Value of supply is
less then Re. 200
to an unregistered
taxable person
Tax Invoice Invoice –cum – Bill of
Supply
Consolidated Tax
Invoice /
Consolidated Bill of
Supply

Supply of Taxable goods or services made by a Registered Person
11
1. A registered person supplying taxable goods
or
2. A registered person supplying taxable services or both.
Examples:
Murugan Ltd., is a registered supplier under
GST. They make a supply of 1000 shirts to their
distributers for RS. 1 lakh. They will have to raise
a tax invoice mentioning their GSTIN, names and
addresses of the buyers and other contents
specified in the law.
Taxable supply made by a registered person as an
under :

Procurement of taxable goods or services under Reverse Charge, by a
Registered Person
12
1. A registered person – Tax invoice issued as per GST Law
Examples:
Murugan Ltd., is a manufacturer of goods.
They hire a Goods Transport Agency (GTA) for
transporting goods from their factory to the
customers place and pay Rs. 10000 for one trip.
The GTA services are covered under reverse
charge in the GST Law. Therefore, in this
transaction, Murugan Ltd., being registered
recipient will issue tax invoice for Rs.10000 for
the GTA services received by them.
Supplies covered under reverse charge
mechanism.

Supply of exempt goods or services by a registered person
13
Examples:
Murugan Ltd., is a supply a truckload
of fresh fruits to ABC Ltd., for Rs. 1,00,000/-. The
fruits are exempt from GST. In this case, Murugan
Ltd., will issue a Bill of Supply to ABC Ltd., for RS.
1,00,000/-
A Registered person making exempt supplies
should not issue a tax invoice for such supplies.
He is required to issue of bill of supply.

Supply made by supplier covered under composition scheme
14
He is required to issue of Bill of Supply instead for each
supply made by him.
Examples:
Murugan Ltd., is a trader registered under
composition scheme of the GST under section 10. He
makes a supply of RS. 2000 to a customer. He cannot
charge tax on such supply. In this case, he will issue a
Bill of Supply for Rs2000 to his customer.
A person registered under section 10 of the CGST ACT,
that is under the composition scheme, is not supposed to
charge any GST from his customer. Therefore, he cannot
issue of tax invoice.

Supply of taxable as well as exempt goods or services by a Registered
Person
15
1. A registered person – Tax invoice issued as per GST Law-
Exempted
Examples:
Murugan Ltd., is a registered supplier, supplies 10
kg. of unbranded rice for Rs.1000 to ABC Ltd., an
unregistered person. GST is exempt on unbranded rice
and is chargeable on branded rice. In this case, Murugan
Ltd., can issue a single invoice for both types of rice
supplied for Rs.1500.
If the recipient of such supplies i.e., ABC
Ltd., is registered person two separate invoice / bills are
to be issued – invoice for taxable supplies and bill of
supplies and bill of supply for exempt supplies. .
This point refers to the in case of supply of taxable
goods or services tax invoice is to be issued and in case of
supply of exempt goods or services, bill of supply is to be
issued.

Value of supply is less then Re. 200 to an unregistered taxable person
16
1. The customer is not a registered person as per
2. The customer does not require such invoice. GST Law
Even in the above situation, where registered supplier
makes supplies of the above nature he is required to issue
a consolidated tax invoice.
Examples:
Murugan is a departmental store. They get
many small –value customers in a day. On 1st
April 2019 supplied -50 Customers Less than Rs.
200 (value of purchasing ) - None of the 50
Customers taking invoice. – collection of the GST
end of the day – consolidated tax invoice.
*50-10 customers wanted to invoice –remain 40
customer - consolidated amount.
*5 customers exempt for GST remaining
consolidated tax invoice
Of the value of goods or services less than Rs. 200/- .
Conditions

Importance of Invoice / Tax Invoice
The invoice indicates
about the nature
(description) of supply
and the tax rate charged
for the supply.
2
The invoice is an
evidence of supply.
1
The invoice also evidences
the value of supply on which
GST is payable.
4
It is an essential document
for the recipient of supply to
avail Input Tax Credit (ITC). A
registered person can not
avail of input tax credit unless
he is in possession of a tax
invoice or a debit note.
5
6
The invoice also indicates whether the
supply is inter-state supply or intra-state
supply and therefore, mentions the type of
tax charged for that.
GST is chargeable at the
time of supply of a given
transaction. Invoice is an
important indicator of the time
of supply. Broadly speaking,
the time of supply of goods or
services is the date of issuance
of invoice or receipt of payment
whichever is earlier .

Time limit for issuing TAX invoice or Bill of Supply
Supply does not invoice movement of goods
Supply involves movement of Goods
Continuous supply of goods*
Before or at the time of delivery of
goods, or making the goods
available to the recipient
Before or at the time of removal of goods
Before or at the time of successive statements or
payments
Supply of goods –the invoice to be issued at following point of time u/s31

Time limit for issuing TAX invoice or Bill of Supply
Supply of services by an insurer, banking
company, financial institution including NBFC.
Supply of services other than the
services mentioned in next columns.
Continuous supply of services*.
Within 45 days of provision of
service.
Within 30 days of provision of service.
On or before the due date of payment or
completion of milestone in the service contract;
else the date of actual payment.
Supply of services –the invoice to be issued at following point of time u/s 31
In case supply of services ceases before
completion of service.
At the time when such supply ceases.

* “Continuous supply of goods” - means a supply of goods which is provided, or agreed
to be provided, continuously or on recurrent basis, under a contract, whether or not by
means of a wire, cable, pipeline or other conduct, and for which the supplier invoices the
recipient on regular or periodic basis and includes supply of such goods as the
government may, subject to such conditions as it may by notification, specify.
* “Continuous supply of services ” - means a supply of services which is provided, or
agreed to be provided, continuously or on recurrent basis, under a contract for a period
exceeding three months with periodic payment obligations and includes supply of such
services as the government may subject to such conditions as it may by notification
specify.

Mannar of issuing TAX invoice or Bill of Supply Rule 48
In case of supply of goods a tax invoice is to be issued in triplicate
The original copy should be marked as “Original for Recipient”
The duplicate copy should be marked as “Duplicate for Transporter”
The triplicate should be marked as “Triplicate for Supplier”
In case of supply of services , tax invoice is to be issued induplicate
The original copy should be marked as “Original for Recipient”
The duplicate copy should be marked as “Duplicate for Transporter”

2.A consecutive serial number not exceeding
sixteen characters, in one or multiple series,
containing alphabets or numerical or special
characters hyphen or dash symbolized as “-“ and
“/” respectively, and any combination thereof,
unique for a financial year.
Contents of A Tax invoice or Bill of Supply (Rule 46 and Rule 49)
Tax invoices are to be issued under section 31 (1) of CGST Act 2017 for supply of goods & under section 31 (2)
for supply of services, as per Rule 1 of Invoice Rules. The invoice has to be issued by a registered supplier for
supplies to Registered/Unregistered customer.
Rule 46
1. Name, address and GSTIN of the supplier
3. Date of issue
4.If Customer is registered = Name, address and
GSTIN or UIN of the recipient.
If customer is unregistered where the value of the
Taxable supply is Rs.50000/ or more -
a) Name and address of the recipient and the
address of delivery
b) Name of the state and its code
5. HSN code of goods or Accounting Code of
services
A consecutive serial number on the Bill of supply
Rule 49
Name, address and GSTIN of the supplier
Date of issue of Bill of supply
If the recipient is registered under GST-Name,
Address and GSTIN/UID of the Recipient
If recipient is in-registered under GST– Name
and Address of the Recipient
HSN Code for classification of goods for
services

6. Description of goods or services
7.Quantity in case of goods and unit or
Unique Quantity Code thereof
8. Total value of supply of goods or services
or both
9.Taxable value of supply of goods or
services or both taking into account discount
or abatement if any
10.Rate of tax (central tax, State tax,
integrated tax, Union territory tax or cess)
11.Amount of tax charged in respect of taxable
goods or services (with breakup of central tax,
State tax, integrated tax, Union territory tax or
cess);
12.Supply in the course of inter-State - Place
of supply along with the name of State
Not required
Description of goods or services
Value of supply of goods or services
considering discounts and abatements
Not Required
Not Required
Not Required
Not Required

13.Address of delivery where the same is
different from the place of supply trade or
commerce;
14. Whether the tax is payable on reverse
charge basis, Signature or digital signature of
the supplier or his authorized representative
15.In case supply of goods or services or both
supplied by the unregistered dealer to
Registered recipient, the recipient has to raise
Invoice and shall bear the signature of recipient.
This proviso will also be applicable to the
registered customer who is liable to pay tax
under Reverse Charge mechanism
Not Required
Not Required
Signature /Digital Signature of the supplier or his
representative

1.
2.
When GST Registration is granted at a later date and it is effective from earlier date
Option to issue consolidated revised invoice for multiple invoices issued
earlier
2.1. In case of inter-state supply are issued to non-registered reception for
supply a consolidated revised invoice may be issued fro all taxable supplies
made earlier.
Revised Invoice
(in [laces of
invoices issued
/or not issued at
the time of
supply)
GSTIN Certificate may be issued on 15th December1 2018 effective – 1st December 2018 to
14th December 2018 revised invoices to issued can be issued within 30 days from 15th
December 2018.
Different cases of inter –state supply
2.2. In case of inter-state supply Where the invoices are issued to non-
registered recipients for the supplies of the value of less than Rs.2.5 lakhs per
invoice, a consolidated invoice may be issued for all taxable supplies made
earlier. That means in case of inter-state supplies to no-registered person,
consolidated invoice cannot issued if value of single supply is equal to more
than Rs. 2.5 lakh.
Revised Invoice

Debit Note Section 34(1) and 2(38)
Meaning of Debit Note
As per Section 34(3) of CGST Act 2017,a Debit note may be issued by the registered person who has supplied goods
or services to the recipient where:
Taxable value or tax charged in the tax invoice issued is found to be less than the taxable value or tax payable.
The detail of Debit note shall be declared in the return for the month during which debit note is issued and tax liability
shall be adjusted accordingly. The debit note shall include a supplementary invoice.
Debit Note mans a document
issued by a registered person
under Sub-Section (3) of section
34 (section 2(38).
The debit note or a supplementary
invoice is a convenient and legal
method by which the value of the
goods or services in the original tax
invoice can be enhanced. The
issuance of the debit note will easily
allow the supplier to pay the
enhanced tax liability n his returns
without requiring him to undertake
any other tedious process.

Debit Note can be issued under GST
Where the taxable value or tax charged in that tax invoice is
found to be less then the taxable value or tax payable in
respect of such supply. Additional Tax Liability
A debit note typically refers to a situation
where the value of supply or tax payable thereon
is enhanced. Thus, the issuance of a debit note or
a supplementary invoice creates additional tax
liability.
Records to be maintained
Example:
Murugan Ltd., Sells a washing machine
to L for Rs. 10000+ Rs. 1800 GST vide
invoice No. 10/2019. He later finds that the
model which he sold was having actual
price of Rs. 12000. He issues a debit note
will bear the reference of original invoice
no: 10/2019.
Examples: Murugan Ltd., sells a washing machine
to L for Rs. 10000+ Rs.1800 GST vide invoice
No.10/2019. He later finds that the model which he
sold was having actual price of Rs.12000. In this case,
he can issue a debit note to L for Rs. 2000+ Rs. 360
GST on the machine.
Where the rate of tax charged on the invoice was less
than actual rate .
Examples: Murugan Ltd., issues a tax invoice to L
for Rs. 10000+ Rs.1800 GST in April 2019 for supply
of cement. Later he finds that the GST rate on
cement was 28%. In this case, Murugan can issue a
debit note to L for Rs. 1,000 GST liability.

Credit Note
Credit Note means a
document issued by a
registered person under sub-
section (1) of section 34.
Section 34(1) mentions the situations in
which a credit note can be issued under the
GST law. It also provides as to how to
declare the credit notes in the GST returns
and what impact these will make on the
output tax liability of the person issuing the
credit note.
As per Section 34(1) of CGST Act 2017, a Credit note may be issued by the registered person who has supplied goods or services
to the recipient where:
Taxable value or tax charged in the tax invoice issued is found to exceed the taxable value or tax payable
Goods supplied are returned by the recipient
Goods or services or both supplied are found to be deficient
The detail of credit note shall be declared in the return for the month during which credit note is issued. However, credit note shall
be issued to the earlier of September following the end of financial year or date of furnishing of annual return i.e. 31st December
following the end of such financial year.

Credit Note can be issued under GST
Where the taxable value or tax charged in that tax invoice is
found to be less then the taxable value or tax payable in
respect of such supply.
Where goods or services or both supplied are found to
be deficient.
Adjustment of tax liability:
The output tax liability of the supplier gets
reduced once the credit note is issued and it is
matched with the invoice in respect of which it is
issued.
Example:
Murugan Ltd., issues a tax invoice to L for
Rs10000+Rs.1800 GST in April 2019 for supply of a
washing machine. Later approaches him and tells
that the machine was defective and he should take
it back. Murugan does not agree to take back the
machine. However, he agrees to return 30 % of the
price he charged for the machine. Therefore
Murugan issues a credit note to L for
Rs.3000+Rs.540 GST.
Examples: Murugan Ltd., issues a tax invoice to L
for Rs. 10000 + Rs. 1800 GST in April 2019. Later L
approaches him and tells that he agreed to sell at
10% discount while he issued the invoice at full rate
to which Murugan agrees. To rectify the transaction,
now, Murugan issues a credit note to L for Rs.
1000+Rs.180 GST.
Where the goods supplied are returned by the
recipient .
Examples:
Murugan Ltd., Murugan Ltd., issues a tax to L for
Rs. 10000+Rs. 1800 GST in April 2019 for supply of a
washing machine. Later, L approaches him and tells
that the machine was defective and He returned the
same. Murugan agrees to refund the money.
Therefore, Murugan issues a credit note to L for
Rs.10000 +Rs.1800 GST .
Examples:
Murugan Ltd., sells a washing machine to L
for Rs.10000+Rs.1800 GST vide invoice
No:10/2019. He later issues a credit note for the
deficiency in the machine for Rs.3000+Rs540 GST
vide the credit note No.CN2/2019. This credit
note will bear the reference of original invoice
no.10/2019 also.

Conditions for reduction of output tax liability through Credit Note
1. Timing September month or end of the financial year – which ever is earlier
2.The incidence of tax and interest on such supply should not have been passed on
to any other person.
3. NO ITC benefit:
The input tax credit to the extent of GST mentioned in the credit note should
not have been taken by the recipient of supply or should have been reversed by them.

RECEIPT VOUCHER
As per Section 31(3)(d) of CGST Act 2017, receipt voucher shall be issued on receipt of advance payment.
As per Rule 5 of Revised Invoice Rules 2017, Receipt Voucher shall contain prescribed particulars.
REFUND VOUCHER
As per Section 31(3)(e) of CGST Act 2017, where a receipt voucher is issued on advance payment and
subsequently no supply is made and no tax invoice is issued , the registered person may issue a refund voucher to the
person who had made the payment. The refund voucher shall contain prescribed particulars.
PAYMENT VOUCHER
As per Section 31(3)(g) of CGST Act 2017, a registered person who is paying tax under reverse charge
mechanism shall a payment voucher at the time of making payment to the supplier. The payment voucher should contain
the prescribed particulars.

Contents of Supplementary tax invoice and Credit or Debit notes
As per Rule 6 of Revised Invoice Rules 2017, a revised tax invoice or Debit or Credit notes shall contain following
particulars:
(a) The word “Revised Invoice”, wherever applicable, indicated prominently;
(b) Name, address and GSTIN of the supplier;
(c) Nature of the document;
(d) A consecutive serial number 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; and
(j) Signature or digital signature of the supplier or his authorized representative.

GST Returns:
In the GST Law sections 37 to 47 of the CGST Act contain the provisions relating to the GST Returns. For making
compliances under the GST Law, a registered person needs to know which return is to be filed, the timings within which
such return is to be filed, the data and documents required for that and also the consequences of non-filing or incorrect
filling of such returns.

Purpose of filing of returns under GST.
1. Periodic intimation of business information such as turnover, ITC etc., to the government.
2. Tax return works as a tool of self –assessment procedure
3. Government is in a position to verify compliances made by the assesses by ensuring receipt of
returns or reviewing the returns.
4. Scrutiny of returns helps the government in detecting the errors and omissions in the tax
payments and claiming ITC.
5. Audit plans may be made based on the status of the assesses revealed from the returns.
6. Returns form basis of granting benefits to the assesses such as refund of input taxes in case of
exports.
7. The government also gets inputs from the data in the in the returns for making policy decisions.

Mode of Filling of returns
Electronic Filling.

Types of returns under GST
1. Different types of returns to be filed by the assesses having different registration status under the
law – Normal taxpayers; Composition suppliers; Non-resident suppliers; Casual Suppliers; TDS
deductors ; TCS collectors; Input service distributors (ISD); Specific services providers of OIDAR
services; a person having unique ID.
2. Different types of returns depending upon the periodicity of filing –monthly; quarterly; annual.
3. Different types of returns depending upon the stage of filling-first return; final return.
4. Need –based return-information return.

1. Different types of returns to be filed by the assesses having different registration status under the law
Person who is liable
to file
Details to be filled in the return Form Number Periodicity for filling
Normal Registered Taxable Person Return containing details of outward supply of goods or services for a tax period. GSTR-1 (section 37/1) Monthly filing –if turnover of assessee is more
than Rs.1.5 crore
*Quarterly filling –if turnover of assessee is
equal to or less than Rs. 1.5 Crore
10th of next month /Quarter
Rerun containing details of inward supply of goods or services for a tax period. GSTR-2(section 38(1) This return was envisaged as a monthly
return but is not being filed presently and
would be discontinued shortly.
Rerun containing details of tax liability, ITC, tax payment, etc., for a tax period. GSTR-3 (section 39(1). This rerun was envisaged as a monthly rerun
but is nor being filed presently and would be
discontinued shortly.
Return containing details of tax liability, tax payment etc., in simplified format for a tax period. GSTR-3B (section 39(1) Monthly filing 20th of next month.
Return containing details of tax liability ITC, tax payment etc., in the previous financial year GSTR-9 (section -44_ Annual filing. 31st December of next financial
year .
Composition Taxable Person Simple quarterly return containing details of supplies made, ax liability , tax payment, etc., GSTR-4 (section 39(2) Quarterly Return 18th of the next quarter.
Annual return containing details of supplies made and tax paid thereon GSTR-9A(section 44 and
Rule 80)
Annual filing 31st December of next financial
year .
Input Service Distributor (ISD) Monthly return containing details of input tax credit received and distributed GSTR-6(section 39(4) Monthly filing 13th of the next quarter .
Non-Resident Taxable Person Monthly return containing details of supplies made, input tax credit, tax liability, tax payment. Etc., GSTR-5 (section 39(5) Monthly filing 20th of the next month.
Expiry of registration- within 7 days after
expiry of the registration.
Person responsible for tax deduction Monthly return containing details of tax deducted GSTR-7 (section 51(2)
and Rule 66)
Monthly filing 10th of the next month.
Person responsible for tax collection Monthly return containing details of tax collection GSTR-8 (section 52(2)
and Rule 67
Monthly filing 10th of the next month
Annual return containing details of tax collected and respective payment thereof GSTR-9B (section 52(5)
and Rule 80)
Annual filing 31st December of next financial
year.
Person supplying OIDAR services Monthly rerun for a person supplying OIDAR services from a place outside Indi to a Non-Taxable
online recipient
GSTR-5A (rule 64) Monthly filing 20th of the next month

1. Return Depending upon the periodicity of Filing
Quarterly Return
For smaller taxpayers, such as taxpayers under composition scheme or having turnover below
prescribed limits, the period is considered as Quarterly “ rather than monthly. Therefore, the respective
returns are filed on quarterly basis. For instance, in case an assessee has an annual turnover below Rs. 1.5
crore, he needs to file GSSTR-1 on quarterly basis rather than monthly.
Monthly Return
Usually a tax period is month for a regular assessee. Thus returns such a GSTR-3B and GSTR-1
are to be filed on monthly basis containing the details of transaction that took place in a month.
Annual Return
Section 44 of the CGST act provides that every registered person other than ISD, TDS/TCS
Casual Taxable person and Non-resident taxable person is required to furnish an annual return for
every financial year in the Form GSTR-9.

3. Returns Depending upon the stage of filing
Final Return
Section 45 of the CGST Act provides that the final return is to be
filed by every person whose registration has been cancelled. The
return is to be filed within 3 months of the date of cancellation or date
of order of cancellation, whichever is later.
Section 44 of the CGST act provides
that every registered person other than ISD,
TDS/TCS Casual Taxable person and Non-
resident taxable person is required to
furnish an annual return for every financial
year in the Form GSTR-9.
First Return – u/s40 of the CGST Act provides
that every registered person –date on which
registration has been granted between these two
dates in his first return.
Annual Return
First Return
Final Return

4. Information Return
1. GST are required to file various periodical returns about their outward and inward supplies. Section 150 CGST Act
2017
Following are the person who are required to file the information return:
A person registered under GST Act
A local authority or other public body or association
Any VAT / CST authority of the state government, excise /customs authority of the central government.
An income tax authority
A banking company
The registrar or sub-registrar of registration act
A registrar of companies (ROC)
A motor vehicles registration authority
A collector in land acquisition
Recognized stock exchange
A depository
GST network
A person having Unique Identity Number (UIN)

2. Any other person as specified by the Govt., on Recommendation of the Council who is responsible for
Maintaining record of registration or
Statement of accounts or any periodic return or
Document containing details of payment of tax and other details of transactions of goods or services or both; or
Transactions related to a bank account; or
Consumption of electricity ; or
Transaction of purchase , sale or exchange of goods or property or right or interest in a property under any law for
the time being in force
* Returns to furnish the information rerun within 90 days*

Contents of GST Returns
In the GST law the prescribed returns require various information to be filled –up therein
sections 37 and 38 are the prime sections which prescribe such details.
Each return contains specified columns which are o be filled in a =n as per the
instructions given at the end of the format.

Revision or Return of GST Returns
The mechanism of filing or revised returns for any correction of errors/ omissions is not there
in the GST law.
X+1 and may be paid along with interest.

Penalty for non-filing or late filing of GST returns
Section 47 of the GST Act 2017 prescribes a late fee to be paid by a registered person who fails to furnish the GST return by
the prescribed due date.
Each type of return is Rs. 100 per day subject to maximum of Rs/ 5000 per return.
The GST Law under Section 128 of the CGST ACT – s Government the power to waive off the late fee or the penalty
prescribed under section 47 of the CGST ACT .
Presently rs.10 per day – Nil Tax liability
Rs 25 for to other returns
The late fee for delay in filing of return is as under
In case the NIL return is to be filed: Rs.10 per day CGST as well as SGST ACT
In case the Non-Nil return is to be filed: Rs. 25 per day for CGST as well as SGST
Thank You

Gst tax invoice-debit note-credit note & returns ivth unit

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