This document compares tax invoice rules and requirements under the current tax regime to those under the new GST regime. Key changes under GST include requiring place of supply and HSN/accounting codes on invoices. The GST regime introduces provisions for bill of supply, receipt vouchers, refund vouchers, and delivery challans. Special cases like input service distributors and transport agencies have their own invoice requirements. Overall, the GST invoice rules aim to standardize and simplify compliance for taxpayers.

1. Tax Invoice
Rules
COMPARISON OF CURRENT
REGIME AND THE GST
REGIME

2. CENTRAL EXCISE TAX INVOICE

3.  FEATURES : RULE 11 OF CER, 2002

5. VAT TAX INVOICE

6. FEATURES

8. SERVICE TAX INVOICE

9. FEATURES: RULE 4A STR, 1994

11. GST REGIME

12. BILL OF SUPPLY
RECEIPT
VOUCHER
SUPPLEMENTARY
TAX INVOICE- CR
AND DB NOTES
REFUND
VOUCHER
TAX INVOICE-
SPECIAL CASE
DELIVERY
CHALLAN-
TAX INVOICE

13. GST TAX INVOICE

15. NEW FEATURES TO BE INCLUDED

16. PLACE OF SUPPLY,
ALONG WITH NAME OF
STATE- INTER STATE
TRADE
ADDRESS OF DELIVERY ,
IF DIFFERENT FROM
PLACE OF SUPPLY
WHETHER THE TAX IF
PAYABLE ON REVERSE
CHARGE BASIS
HSN CODE
(GOODS)
ACCOUNTING
CODE ( SERVICES)

19. TAX INVOICE- EXPORT ( RULE 1, PROVISO)

20. TIME LIMIT FOR ISSUE OF INVOICES ( RULE 2)

21.  COPIES OF TAX INVOICE ( RULE 3)
 FOR SUPPLY OF GOODS

22.  FOR SUPPLY OF SERVICES

23. BILL OF SUPPY ( RULE 4)
 TWO SITUATIONS WHERE IT IS ISSUED
 SUPPLY OF EXEMPTED GOODS OR SERVICES
 SUPPLIER IS PAYING TAX UNDER COMPOSITION
SCHEME
 THE BILL OF SUPPLY CONTAINS THE PARTICULARS
OF THE INVOICE EXCEPT RATE AND AMOUNT OF
TAX
 THE EXCEPTIONS TO ISSUING AN INVOICE ALSO
APPLIES TO THE ISSUE OF BILL OF SUPPLY

24. FORMAT

25. RECEIPT VOUCHER ( RULE 5)
ISSUED ON RECEIPT OF ADVANCE PAYMENT
ON THE SUPPLY OF GOODS/ SERVICES
IT WILL CONTAIN ALL THE PARTICULARS OF
THE INVOICE AND WILL ALSO INCLUDE THE
AMOUNT OF ADVANCE TAKEN

26. REFUND VOUCHER (S31(3)(e) of
CGSTA, 2017)

28. TAX INVOICE IN SPECIAL CASES ( RULE 7)
INPUT SERVICE DISTRIBUTOR
NAME, ADDRESS AND GSTIN OF
ISD
SERIAL NUMBER AND DATE OF
ISSUE
NAME, ADDRESS AND GSTIN OF
RECIPIENT TO WHOM CREDIT IS
DISTRIBUTED
AMOUNT OF CREDIT DISTRIBUTED

29. GOODS TRANSPORT AGENCY- TRANSPORT BY
ROAD IN GOODS CARRIAGE
GROSS WEIGHT OF THE CONSIGNMENT
NAME OF CONSIGNEE AND
CONSIGNOR
REGISTRATION NUMBER OF GOODS
CARRIAGE; DETAILS OF GOODS
TRANSPORTED
DETAILS OF PLACE OF ORIGIN AND
DESTINATION
GSTIN OF PERSON LIABLE TO PAY TAX

30. PASSENGER TRANSPORTATION
SERVICE
TAX INVOICE CAN INCLUDE
TICKET
NEED NOT BE
SERIALLY
NUMBERED OR
HAVE ADDRESS OF
RECIPIENT
OTHER DETAILS IN
RULE 1

31. DELIVERY CHALLAN- TRANSPORTATION
OF GOODS (RULE 8)
SUPPLY OF
LIQUID GAS; QTY
AT THE TIME OF
REMOVAL NOT
KNOWN
TRANSPORTATION
OF GOODS FOR
JOBWORK
TRANSPORTATION
OF GOODS-
OTHER THAN FOR
SUPPLY

32. FEATURES TO BE INCLUDED IN DELIVERY
CHALLAN
DATE AND
NUMBER OF
DELIVERY
CHALLAN
NAME, ADDRESS,
GSTIN OF
CONSIGNEE AND
CONSIGNOR
HSN CODE AND
DESCRIPTION OF
GOODS; QTY
( PROVISIONAL)
TAXABLE
VALUE, TAX
RATE AND TAX
AMOUNT
PLACE OF
SUPPLY, FOR
INTER STATE
MOVEMENT
SIGNATURE

33. THANK YOU
MINU SUSAN ABRAHAM
AC (OT)