This book is a comprehensive guide in understanding the background, concepts, issues involved, and smooth implementation of ‘GST e-Invoicing’, with effect from 1st October 2020. It explains everything about e-invoicing along with relevant illustrations, tables, and diagrams. The book serves as a ready referencer for all the professionals, technical experts, and project-in-charge involved in handling the execution of the e-invoicing module in the existing accounting software. The explanation is in complete sync with the current features available at the GST e-invoicing portal, GST e-invoice API portal as well as the GST Common portal. The present publication is the 2nd Edition, as amended up to 25th August 2020, with the following noteworthy features: · Tabular presentation has been made for ascertaining the responsibility of each stakeholder involved · Situations and their solutions have been given at appropriate places · Pictorial representations have been made for better understanding · Impact on other verticals of the business have been incorporated · Process flow along-with validations done at IRP portal is also given · The book incorporates the following: o Background and concept of electronic invoicing in the form of capsules o Need of E-Invoicing o Mechanism of E-Invoicing o E-Invoice creation and IT implementation o Amendment, cancellation & miscellaneous topics of E- Invoicing o E-Invoicing schema/API – Change in IT system o Time & manner of issuance – Invoice vis-à-vis E-Invoice o Tax Invoice vis-à-vis E-Invoice o Bill of supply vis-à-vis E-Bill of supply o Debit-credit note vis-à-vis E-Debit-credit note o Receipt, refund and payment voucher o ISD invoice and miscellaneous documents o Quick response (QR) code o Annexures

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All disputes are subject to Delhi jurisdiction only.

3. P A G E
1
E-INVOICING - BACKGROUND & CONCEPT - CAPSULES
1.1
I n t r o d u c t i o n t o e l e c t r o n i c i n v o i c i n g
1
1.2
A d v a n t a g e s f o r u s i n g t h e e - i n v o i c i n g m e c h a n i s m
1
1.3
M o d e l s p r e v a l e n t w o r l d w i d e f o r e - i n v o i c i n g
3
1.4
M o d e l e n v i s a g e d b y N I C
3
1.5
C o m m i t t e e o n e - i n v o i c i n g
4
1.6
D i s c u s s i o n s i n t h e C o m m i t t e e o f O f fi c e r s ( C O O )
4
1.7
R e c o m m e n d a t i o n s o f t h e C o m m i t t e e o f O f fi c e r s ( C O O )
5
1.8
A p p r o v a l f r o m G S T c o u n c i l f o r i m p l e m e n t a t i o n o f e - i n v o i c i n g
7
1.9
T i m e l i n e f o r i m p l e m e n t a t i o n o f e - i n v o i c i n g
7
1.10
E x e m p t i o n t o c e r t a i n c l a s s o f p e r s o n s f r o m i m p l e m e n t a t i o n o f
e - i n v o i c i n g 7
1.11
E x t e n s i o n i n t h e d a t e o f i m p l e m e n t a t i o n o f e - i n v o i c i n g
8
2
NEED OF E-INVOICING
2.1
N e e d f o r r e p l a c e m e n t o f t r a d i t i o n a l m e t h o d o f i n v o i c i n g
10
2.2
F r a u d s i d e n t i fi e d b y t h e D G G I
10
2.3
F r a u d s i d e n t i fi e d b y o t h e r a u t h o r i t i e s
32
2.4
N e e d o f a n h o u r
33
I-7
Contents

4. P A G E
3
MECHANISM OF E-INVOICING
3.1
P u b l i c c o n s u l t a t i o n o n e l e c t r o n i c i n v o i c e s t a n d a r d s t o b e u s e d
u n d e r G S T s y s t e m [ w w w . g s t n . o r g ] 34
3.2
A p p r o v a l o n s t a n d a r d o f e - i n v o i c e i n 3 7 t h G S T c o u n c i l m e e t i n g
36
3.3
M e t h o d o l o g y t o g e n e r a t e i n v o i c e s
38
3.4
C h a n g e i n o p e r a t i o n o f i n v o i c e s u n d e r G S T
38
3.5
F l o w o f i n f o r m a t i o n f o r g e n e r a t i o n o f I R N
39
4
E-INVOICE CREATION & IT IMPLEMENTATION
4.1
C r e a t i o n o f a n e - i n v o i c e
44
4.2
B r i d g e b e t w e e n t h e a c c o u n t i n g s o f t w a r e o f t h e t a x p a y e r a n d
I R P p o r t a l 56
4.3
E x p e c t a t i o n f r o m a c c o u n t i n g a n d b i l l i n g s o f t w a r e c o m p a n i e s
56
4.4
E - i n v o i c e B u s i n e s s t o B u s i n e s s C o m m u n i c a t i o n P r o t o c o l -
S I M P O L 57
5
AMENDMENT, CANCELLATION &
MISCELLANEOUS TOPICS OF E-INVOICING
5.1
T i m e l i m i t f o r r e g i s t e r i n g e - i n v o i c e
59
5.2
A m e n d m e n t o f e - i n v o i c e
59
5.3
C a n c e l l a t i o n o f e - i n v o i c e
60
5.4
D o w n l o a d o f e - i n v o i c e s
60
5.5
P r i n t i n g o f e - i n v o i c e
61
5.6
I m p a c t o n e - w a y b i l l
61
5.7
I m p a c t o n i n p u t t a x c r e d i t
61
C O N T E N T S
I-8

5. P A G E
6
E-INVOICING SCHEMA/API -
THE CHANGE IN IT SYSTEM
6.1
U s a g e o f c e r t a i n fi e l d w h i c h a r e o p t i o n a l a n d s o m e m a n d a t o r y
63
6.2
M a x i m u m n u m b e r o f l i n e i t e m s s u p p o r t e d b y e - i n v o i c e
63
6.3
S p e c i fi c a t i o n o f e a c h fi e l d s p r o v i d e d i n t h e s c h e m a
64
6.4
C u r r e n c y o p t i o n i n t h e e - i n v o i c e
64
6.5
M a i n t e n a n c e o f I R N i n t h e s u p p l i e r ’ s a c c o u n t i n g s y s t e m
64
6.6
N o r e q u i r e m e n t t o s i g n t h e e - i n v o i c e g e n e r a t e d a g a i n b y t h e
t a x p a y e r 64
6.7
F a c i l i t y o f a d d i n g d i s c o u n t a m o u n t a t l i n e i t e m - l e v e l
65
6.8
L o g o w i l l n o t b e a p a r t o f e - i n v o i c e t e m p l a t e
65
6.9
A d d r e s s a n d b i l l - t o p a r t y a n d p a n d e t a i l s i n t h e e - i n v o i c e
65
6.10
O p t i o n f o r l i n k i n g m u l t i p l e i n v o i c e s i n c a s e o f d e b i t n o t e / c r e d i t
n o t e 65
6.11
E - i n v o i c e s c h e m a c a t e r t o r e v e r s e c h a r g e m e c h a n i s m
65
6.12
E - i n v o i c e s c h e m a c a t e r t o e x p o r t i n v o i c e s
65
6.13
F a c i l i t y f o r b u l k u p l o a d i n g o f i n v o i c e s f o r e - i n v o i c i n g
66
6.14
M i s c e l l a n e o u s F A Q ’ s
66
6.15
E - i n v o i c e s c h e m a & m a s t e r s
71
6.16
I n t e g r a t i o n o f A c c o u n t i n g S o f t w a r e t h r o u g h A P I s
90
7
TIME & MANNER OF ISSUANCE -
INVOICE VIS-A-VIS E-INVOICE
7.1
T i m e l i m i t f o r i s s u a n c e o f t a x i n v o i c e
128
7.2
M a n n e r o f i s s u i n g t a x i n v o i c e
130
7.3
E x e m p t i o n t o c e r t a i n c l a s s o f p e r s o n s f r o m i m p l e m e n t a t i o n o f
e - i n v o i c i n g 132
7.4
E x t e n s i o n i n t h e d a t e o f i m p l e m e n t a t i o n o f e - i n v o i c i n g
132
I-9
C O N T E N T S

6. P A G E
8
TAX INVOICE VIS-A-VIS E-INVOICE
8.1
Q u i c k r e f e r e n c e t o t h e c u r r e n t i n v o i c i n g p r o v i s i o n s
138
8.2
T a x i n v o i c e
139
8.3
T i m e & m a n n e r o f i s s u a n c e o f t a x i n v o i c e
143
8.4
C o n t e n t s i n t h e t a x i n v o i c e
144
8.5
E x p o r t i n v o i c e
145
8.6
I n v o i c e f o r s u p p l y t o S E Z u n i t / S E Z d e v e l o p e r f o r a u t h o r i s e d
o p e r a t i o n s 146
8.7
H S N C o d e o n t a x i n v o i c e
147
8.8
C o n s o l i d a t e d i n v o i c e [ i n v o i c e f o r i n w a r d s u p p l y f r o m u n r e g i s
-t e r e d p e r s o n u n d e r s e c t i o n 9 ( 4 ) ] 148
8.9
C o n s o l i d a t e d t a x i n v o i c e w h e n s u p p l y o f s e r v i c e i s m a d e t o
u n r e g i s t e r e d p e r s o n 148
8.10
T a x i n v o i c e
vis-a-vis
e - i n v o i c e
149
8.11
I n v o i c e - c u m - b i l l o f s u p p l y
150
8.12
R e v i s e d i n v o i c e
150
8.13
P r o h i b i t i o n o f u n a u t h o r i z e d c o l l e c t i o n o f t a x
152
8.14
A m o u n t o f t a x t o b e i n d i c a t e d i n t a x i n v o i c e a n d o t h e r d o c u m e n t s
152
9
BILL OF SUPPLY VIS-A-VIS
E-BILL OF SUPPLY
9.1
B i l l o f s u p p l y
153
10
DEBIT-CREDIT NOTE VIS-A-VIS
E-DEBIT-CREDIT NOTE
10.1
C r e d i t n o t e / d e b i t n o t e
157
10.2
D e b i t / c r e d i t n o t e
vis-a-vis
e - d e b i t / c r e d i t n o t e
159
C O N T E N T S
I-10

7. P A G E
11
RECEIPT, REFUND AND PAYMENT VOUCHER
11.1
R e c e i p t v o u c h e r
161
11.2
R e f u n d v o u c h e r
162
11.3
P a y m e n t v o u c h e r
163
12
ISD INVOICE AND MISCELLANEOUS DOCUMENTS
12.1
I n p u t s e r v i c e d i s t r i b u t o r i n v o i c e / i n p u t s e r v i c e d i s t r i b u t o r c r e d i t
n o t e 164
12.2
I n v o i c e / c r e d i t o r d e b i t n o t e t o t r a n s f e r t h e c r e d i t o f c o m m o n
i n p u t s e r v i c e s t o t h e i n p u t s e r v i c e d i s t r i b u t o r 165
12.3
C o n s o l i d a t e d t a x i n v o i c e b y a n i n s u r e r o r a b a n k i n g c o m p a n y
o r a fi n a n c i a l i n s t i t u t i o n , i n c l u d i n g N B F C 166
12.4
T a x i n v o i c e i n c a s e o f G o o d s T r a n s p o r t A g e n c y ( G T A )
167
12.5
T a x i n v o i c e i n c a s e o f P a s s e n g e r T r a n s p o r t S e r v i c e
167
12.6
T a x i n v o i c e i n c a s e o f a d m i s s i o n t o e x h i b i t i o n o f c i n e m a t o g r a p h
fi l m s i n m u l t i p l e x s c r e e n s 168
12.7
T r a n s p o r t a t i o n o f g o o d s w i t h o u t i s s u e o f i n v o i c e
169
12.8
T a x i n v o i c e o r b i l l o f s u p p l y t o a c c o m p a n y t r a n s p o r t o f g o o d s
170
13
QUICK RESPONSE (QR) CODE
13.1
I n t r o d u c t i o n o f Q R c o d e
172
13.2
U s a g e o f Q R c o d e
172
13.3
F e a t u r e s o f Q R c o d e
173
13.4
T y p e s o f Q R c o d e
175
13.5
T e c h n i c a l s o n Q R c o d e
176
13.6
O b j e c t i v e f o r i m p l e m e n t i n g Q R c o d e
178
13.7
I n s e r t i o n o f p r o v i s i o n o f Q R c o d e i n t h e G S T R u l e s
189
I-11
C O N T E N T S

8. P A G E
13.8
O p t i o n o f e l e c t r o n i c p a y m e n t s h a l l b e g i v e n b y t h e s u p p l i e r s t o
t h e i r r e c i p i e n t s 189
13.9
I m p l e m e n t a t i o n o f Q R c o d e o n i n v o i c e s
189
13.10
E x e m p t i o n t o c e r t a i n c l a s s o f p e r s o n s f r o m i m p l e m e n t a t i o n o f
Q R c o d e 190
13.11
E x t e n s i o n i n t h e d a t e o f i m p l e m e n t a t i o n o f Q R c o d e
190
13.12
S y n o p s i s o f a p p l i c a b i l i t y o f Q R c o d e o n d i f f e r e n t t y p e o f
d o c u m e n t s 191
13.13
S y n o p s i s o f a p p l i c a b i l i t y o f Q R c o d e o n d i f f e r e n t t y p e o f
s u p p l y 193
ANNEXURES
u Annexure 1
: R e l e v a n t S e c t i o n s & R u l e s
197
u Annexure 2
: R e l e v a n t N o t i f i c a t i o n s
214
u Annexure 3
: C o n c e p t n o t e o n e - i n v o i c e m e s s a g i n g f l o w
217
u Annexure 4
: F A Q s o n S i g n e d Q R C o d e
231
u Annexure 5
: S i g n e d Q R C o d e i n e - i n v o i c i n g s y s t e m
233
C O N T E N T S
I-12

9. 8.1 QUICK REFERENCE TO THE CURRENT INVOICING
PROVISIONS
C h a p t e r V I I o f t h e G S T A c t , 2 0 1 7 d e a l s w i t h t h e p r o v i s i o n s o f t h e
I n v o i c i n g u n d e r G S T a n d t h e c o r r e s p o n d i n g r u l e s a r e i n c o r p o r a t e d
u n d e r C h a p t e r V I o f t h e G S T R u l e s , 2 0 1 7 w h i c h p r e s c r i b e s t h e m a n n e r ,
t i m e a n d f o r m a t o f i n v o i c e s , d e b i t / c r e d i t n o t e s , v o u c h e r s , c h a l l a n s , e t c .
t o b e i s s u e d b y t h e b u s i n e s s e n t i t y d u r i n g t h e c o u r s e o f b u s i n e s s a s a n d
w h e n n e e d e d . A b i r d e y e v i e w o f t h e i n t e r c o n n e c t e d s e c t i o n , r u l e s &
f o r m s a r e g i v e n b e l o w f o r e a s e - o f - r e f e r e n c e :
Section Description Rule Description Form Description
3 1 T a x I n v o i c e 4 6 T a x I n v o i c e - -
4 6 A I n v o i c e - c u m - B i l l o f
S u p p l y
- -
4 7 T i m e l i m i t f o r i s s u i n g
i n v o i c e
- -
4 8 M a n n e r o f i s s u i n g i n
-v o i c e
- -
4 9 B i l l o f S u p p l y - -
5 0 R e c e i p t V o u c h e r - -
5 1 R e f u n d V o u c h e r - -
5 2 P a y m e n t V o u c h e r - -
5 3 R e v i s e d t a x i n v o i c e
a n d c r e d i t o r d e b i t
n o t e s
- -
5 4 T a x i n v o i c e i n s p e c i a l
c a s e s
- -
5 5 T r a n s p o r t a t i o n o f
g o o d s w i t h o u t i s s u e
o f i n v o i c e
- -
TAX INVOICE VIS-A-VIS E-INVOICE
8C H A P T E R
138
SAMPLE CHAPTER

10. Section Description Rule Description Form Description
5 5 A T a x I n v o i c e o r b i l l o f
s u p p l y t o a c c o m p a n y
t r a n s p o r t o f g o o d s .
- -
3 1 A F a c i l i t y o f d i g i t a l p a y
-m e n t t o r e c i p i e n t
- - - -
3 2 P r o h i b i t i o n o f u n a u t h o
-r i z e d c o l l e c t i o n o f t a x
- - - -
3 3 A m o u n t o f t a x t o b e
i n d i c a t e d i n t a x i n v o i c e
a n d o t h e r d o c u m e n t s
3 5 V a l u e o f s u p p l y i n c l u
-s i v e o f i n t e g r a t e d t a x ,
C e n t r a l t a x , S t a t e t a x ,
U n i o n t e r r i t o r y t a x
- -
3 4 C r e d i t a n d D e b i t N o t e s 5 3 R e v i s e d t a x i n v o i c e
a n d c r e d i t o r d e b i t
n o t e s
- -
8.2 TAX INVOICE
S e c t i o n 3 1 d e a l s w i t h t h e T a x I n v o i c e a n d t h e v a r i o u s p r o v i s i o n r e l a t e d
t o t h e T a x I n v o i c e i s s t i p u l a t e d i n i t s 7 s u b - s e c t i o n s d e t a i l s o f w h i c h i s
s h o w n i n t h e t a b u l a r m a n n e r f o r e a s e - o f - r e f e r e n c e :
Sub-
Section
Clause &
Proviso
Description Corresponding Rule,
Notifications & Circulars
( 1 ) a & b T a x I n v o i c e i n r e s p e c t o f
taxable
goods
t o b e i s s u e d b e f o r e o r a t t h e
t i m e o f —
(
a
)
r e m o v a l o f g o o d s f o r s u p p l y t o
t h e r e c i p i e n t , w h e r e t h e s u p p l y
i n v o l v e s m o v e m e n t o f g o o d s ; o r
(
b
)
d e l i v e r y o f g o o d s o r m a k i n g
a v a i l a b l e t h e r e o f t o t h e r e c i p i
-e n t , i n a n y o t h e r c a s e ,
i s s u e a t a x i n v o i c e s h o w i n g t h e
d e s c r i p t i o n , q u a n t i t y a n d v a l u e o f
g o o d s , t h e t a x c h a r g e d t h e r e o n a n d
s u c h o t h e r p a r t i c u l a r s a s p r e s c r i b e d
i n r u l e 4 6 / 4 6 A .
u
R u l e s 4 6 & 4 6 A
u Notification No. 12/
2017-CentralTax,dat-
ed28-6-2017
( N o t i f i e d
l i m i t o f a n n u a l t u r n
-o v e r a n d m e n t i o n i n g
o f t h e N u m b e r o f
D i g i t s o f H S N C o d e ) .
u Circular No. 90/09/
2019, dated 18-2-2019[ C o m p l i a n c e o f r u l e
4 6 (
n
) w h i l e i s s u i n g
i n v o i c e s i n c a s e o f
i n t e r - S t a t e s u p p l y ] .
1 s t
Proviso
G o v e r n m e n t m a y b y n o t i f i c a t i o n
s p e c i f y c a t e g o r i e s o f g o o d s o r
s u p p l i e s w h e r e t a x i n v o i c e s h a l l b e
i s s u e d w i t h i n s u c h t i m e ( m a y b e
e v e n a f t e r t h e r e m o v a l / d e l i v e r y )
a n d m a n n e r a s m a y b e p r e s c r i b e d .
N o N o t i f i c a t i o n h a s b e e n
i s s u e d i n t h i s r e g a r d .
139
T A X I N V O I C E
Para 8.2

11. Sub-
Section
Clause &
Proviso
Description Corresponding Rule,
Notifications & Circulars
( 2 ) T a x I n v o i c e i n r e s p e c t o f
taxable
service
t o b e i s s u e d b e f o r e o r a f t e r
t h e p r o v i s i o n o f s e r v i c e b u t w i t h i n
t h e t i m e p r e s c r i b e d i n r u l e 4 7 , i s s u e
a t a x i n v o i c e , s h o w i n g t h e d e s c r i p
-t i o n , v a l u e , t a x c h a r g e d t h e r e o n a n d
s u c h o t h e r p a r t i c u l a r s a s p r e s c r i b e d
i n r u l e 4 6 / 4 6 A .
u
R u l e s 4 6 & 4 6 A
u Notification No.
12/2017-Central
Tax, dated 28-6-
2017
( N o t i f i e d l i m i t
o f a n n u a l t u r n o v e r
a n d m e n t i o n i n g
o f t h e N u m b e r
o f D i g i t s o f H S N
C o d e ) .
u CircularNo.90/09/
2019, dated 18-2-
2019
[ C o m p l i a n c e
o f r u l e 4 6 (
n
) w h i l e
i s s u i n g i n v o i c e s i n
c a s e o f i n t e r - S t a t e
s u p p l y ] .
1 s t
Proviso
G o v e r n m e n t m a y b y n o t i f i c a t i o n
s p e c i f y t h e c a t e g o r i e s o f s e r v i c e s
i n r e s p e c t o f w h i c h —
(
a
)
any other document issued
i n
r e l a t i o n t o t h e s u p p l y s h a l l b e
deemed to be a tax invoice
; o r
(
b
)
t a x i n v o i c e
may not be issued
.
N o N o t i f i c a t i o n h a s b e e n
i s s u e d i n t h i s r e g a r d .
( 3 )
[Over-
rides
sub-sec-
tions
(
1
)
&
(
2
)
]
a
A r e g i s t e r e d p e r s o n m a y , w i t h i n 1
m o n t h f r o m t h e d a t e o f i s s u a n c e
o f G S T I N a n d i n s u c h m a n n e r a s
p r e s c r i b e d i n r u l e 5 3 , i s s u e a
revised
invoice
a g a i n s t t h e i n v o i c e a l r e a d y
i s s u e d d u r i n g t h e p e r i o d b e g i n n i n g
w i t h t h e
effectivedateofregistrationt i l l t h e
date of issuance of GSTIN
.
R u l e 5 3
b
A r e g i s t e r e d p e r s o n
may not issue
a tax invoice
i f t h e v a l u e o f t h e
g o o d s o r s e r v i c e s o r b o t h s u p p l i e d
i s l e s s t h a n I N R 2 0 0 s u b j e c t t o s u c h
c o n d i t i o n s a n d i n s u c h m a n n e r a s
p r e s c r i b e d i n r u l e 4 6 .
R u l e 4 6
c
A r e g i s t e r e d p e r s o n s u p p l y i n g e x
-e m p t e d g o o d s o r s e r v i c e s o r b o t h
o r p a y i n g t a x u n d e r t h e p r o v i s i o n s
o f s e c t i o n 1 0 s h a l l i s s u e , i n s t e a d o f
a t a x i n v o i c e , a
bill of supply
c o n
-t a i n i n g s u c h p a r t i c u l a r s a n d i n s u c h
m a n n e r a s p r e s c r i b e d i n r u l e 4 9 .
u
R u l e 4 9
u
C G S T ( T h i r d R e m o v a l
o f D i f f i c u l t i e s )
O r d e r , 2 0 1 9 , d a t e d
8 - 3 - 2 0 1 9 / U T G S T
Para 8.2
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
140

12. Sub-
Section
Clause &
Proviso
Description Corresponding Rule,
Notifications & Circulars
( S e c o n d R e m o v a l o f
D i f f i c u l t i e s ) O r d e r ,
2 0 1 9 , d a t e d 8 - 3 - 2 0 1 9 .
1 s t
Proviso
T h e r e g i s t e r e d p e r s o n m a y n o t i s s u e
a b i l l o f s u p p l y i f t h e v a l u e o f t h e
g o o d s o r s e r v i c e s o r b o t h s u p p l i e d
i s l e s s t h a n I N R 2 0 0 s u b j e c t t o s u c h
c o n d i t i o n s a n d i n s u c h m a n n e r a s
p r e s c r i b e d i n r u l e 4 9 .
R u l e 4 9
d
A r e g i s t e r e d p e r s o n s h a l l , o n r e c e i p t
o f a d v a n c e p a y m e n t w i t h r e s p e c t
t o a n y s u p p l y o f g o o d s o r s e r v i c e s
o r b o t h , i s s u e a
receipt voucher
o r
a n y o t h e r d o c u m e n t , c o n t a i n i n g
s u c h p a r t i c u l a r s a s p r e s c r i b e d i n
r u l e 5 0 , e v i d e n c i n g r e c e i p t o f s u c h
p a y m e n t .
R u l e 5 0
e
W h e r e , o n r e c e i p t o f a d v a n c e p a y
-m e n t w i t h r e s p e c t t o a n y s u p p l y
o f g o o d s o r s e r v i c e s o r b o t h t h e
r e g i s t e r e d p e r s o n i s s u e s a r e c e i p t
v o u c h e r , b u t s u b s e q u e n t l y n o
s u p p l y i s m a d e a n d n o t a x i n v o i c e
i s i s s u e d i n p u r s u a n c e t h e r e o f , t h e
s a i d r e g i s t e r e d p e r s o n m a y i s s u e
t o t h e p e r s o n w h o h a d m a d e t h e
p a y m e n t , a
refund voucher
a g a i n s t
s u c h p a y m e n t .
R u l e 5 1
f
A r e g i s t e r e d p e r s o n w h o i s l i a b l e t o
p a y t a x u n d e r s e c t i o n 9 ( 3 ) o r 9 ( 4 )
s h a l l i s s u e a n
invoice
i n r e s p e c t o f
g o o d s o r s e r v i c e s o r b o t h r e c e i v e d
b y h i m f r o m t h e s u p p l i e r
whoisnot
registered on the date of receipt of
goods or services or both.
R u l e 4 6
g
A r e g i s t e r e d p e r s o n w h o i s l i a b l e
t o p a y t a x u n d e r s e c t i o n 9 ( 3 ) o r
9 ( 4 ) s h a l l i s s u e a
payment vouchera t t h e t i m e o f m a k i n g p a y m e n t t o
t h e s u p p l i e r .
R u l e 5 2
( 4 ) I n c a s e o f
continuous supply of
goods
, w h e r e s u c c e s s i v e s t a t e m e n t s
o f a c c o u n t s o r s u c c e s s i v e p a y m e n t s
a r e i n v o l v e d , t h e i n v o i c e s h a l l b e
i s s u e d
before or at the time each
-
141
T A X I N V O I C E
Para 8.2

13. Sub-
Section
Clause &
Proviso
Description Corresponding Rule,
Notifications & Circulars
such statement is issued or, as the
case may be, each such payment is
received.
( 5 ) S u b j e c t t o t h e p r o v i s i o n s o f s e c t i o n
3 1 ( 3 ) (
d
) , i n c a s e o f
continuous sup-
ply of services
, —
(
a
)
w h e r e t h e d u e d a t e o f p a y m e n t
i s a s c e r t a i n a b l e f r o m t h e c o n
-t r a c t , t h e i n v o i c e s h a l l b e i s s u e d
on or before the due date of
payment
;
(
b
)
w h e r e t h e d u e d a t e o f p a y m e n t
i s n o t a s c e r t a i n a b l e f r o m t h e
c o n t r a c t , t h e i n v o i c e s h a l l b e
i s s u e d
before or at the time
when the supplier of service
receives the payment
;
(
c
)
w h e r e t h e p a y m e n t i s l i n k e d
t o t h e c o m p l e t i o n o f a n e v e n t ,
t h e i n v o i c e s h a l l b e i s s u e d
on
orbeforethedateofcompletion
of that event
.
-
( 6 ) I n a c a s e w h e r e t h e
supply of ser-
vicesceasesunderacontractbefore
the completion of the supply
, t h e
i n v o i c e s h a l l b e i s s u e d
at the time
when the supply ceases
a n d s u c h
i n v o i c e s h a l l b e i s s u e d t o t h e e x t e n t
o f t h e s u p p l y m a d e b e f o r e s u c h
c e s s a t i o n .
-
( 7 )
[Over-
rides
sub-sec-
tion
(
1
)
]
W h e r e t h e
goodsbeingsentortaken
on approval for sale or return
a r e
r e m o v e d b e f o r e t h e s u p p l y t a k e s
p l a c e , t h e i n v o i c e s h a l l b e i s s u e d
before or at the time of supply or 6
months from the date of removal,
whichever is earlier.
-
Explana-
tion
F o r t h e p u r p o s e s o f s e c t i o n 3 1 ,
t h e e x p r e s s i o n
“tax invoice” shall
include any revised invoice
i s s u e d
b y t h e s u p p l i e r i n r e s p e c t o f a s u p p l y
m a d e e a r l i e r .
-
Para 8.2
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
142

14. 8.3 TIME & MANNER OF ISSUANCE OF TAX INVOICE
S i n c e T a x I n v o i c e i s d e a l t i n s e c t i o n 3 1 r e a d w i t h r u l e 4 6 , t h e r e f o r e , i t
i s v e r y i m p o r t a n t t o u n d e r s t a n d t h e t i m e a n d m a n n e r p r e s c r i b e d i n
t h e s a i d r u l e . T h e b r i e f s y n o p s i s a n d e x p l a n a t i o n i s g i v e n b e l o w f o r
e a s e - o f - u n d e r s t a n d i n g :
Rule &
Proviso
Description Corresponding Notification
4 6 C o n t e n t s i n t h e T a x I n v o i c e -
1 s t
Proviso CBIC
b y w a y o f n o t i f i c a t i o n , s p e c i f y —
(
i
)
Number of digits of HSN Code
f o r
g o o d s o r s e r v i c e s t h a t a c l a s s o f
r e g i s t e r e d p e r s o n s s h a l l b e r e q u i r e d
t o m e n t i o n , f o r s u c h p e r i o d a s m a y
b e s p e c i f i e d i n t h e s a i d n o t i f i c a t i o n ;
a n d
(
ii
)
T h e c l a s s o f r e g i s t e r e d p e r s o n s t h a t
w o u l d
not be required to mention the
HSN
f o r g o o d s o r s e r v i c e s , f o r s u c h
p e r i o d a s m a y b e s p e c i f i e d i n t h e s a i d
n o t i f i c a t i o n .
NotificationNo.12/2017-Cen-
tral Tax, dated 28-6-2017 and
Notification No. 5/2017-Inte-
grated Tax, dated 28-6-2017.
-
N o t i f i e d l i m i t o f a n n u a l
t u r n o v e r a n d m e n t i o n i n g
o f t h e N u m b e r o f D i g i t s &
H S N C o d e .
2 n d
Proviso
I s s u a n c e o f
consolidated invoice
i n c a s e
o f s e c t i o n 3 1 ( 3 ) (
f
)
at the end of a monthf o r s u p p l i e s c o v e r e d u n d e r s e c t i o n 9 ( 4 ) ,
t h e a g g r e g a t e v a l u e o f s u c h s u p p l i e s e x
-c e e d s I N R 5 , 0 0 0 i n a d a y f r o m a n y o r a l l
t h e s u p p l i e r s .
-
3 r d
Proviso
E n d o r s e m e n t i n c a s e o f
Export Invoice
& SEZ unit/developer Invoice.
3 r d
Proviso
i n s e r t e d v i d e
No-
tification No. 17/2017-Cen-
tral Tax dated 27th July, 2017.
4 t h
Proviso Issuance of consolidated tax invoice in-
stead of tax invoice at the close of each
day in respect of all such supplies in ac-
cordance with the provisions of section
31(3)(b)subjecttothespecifiedconditions.
Consolidated Tax Invoice is
not applicable on supplier
engaged in making supply
of services by way of admis-
sion to exhibition of cine-
matographfilmsinmultiplex
screens-
I n s e r t e d b y t h e C e n
-t r a l G o o d s a n d S e r v i c e s T a x
( F i f t h A m e n d m e n t ) R u l e s ,
2 0 1 9 , w . e . f . 1 - 9 - 2 0 1 9 .
5 t h
Proviso
S i g n a t u r e o r d i g i t a l s i g n a t u r e o f t h e s u p
-p l i e r o r h i s a u t h o r i s e d r e p r e s e n t a t i v e s h a l l
n o t b e r e q u i r e d i n t h e c a s e o f i s s u a n c e o f
a n
electronic invoice
.
I n s e r t e d b y t h e C e n t r a l G o o d s
a n d S e r v i c e s T a x ( F o u r t e e n t h
A m e n d m e n t ) R u l e s , 2 0 1 8 ,
w . e . f . 3 1 - 1 2 - 2 0 1 8 .
143
T I M E & M A N N E R O F I S S U A N C E O F T A X I N V O I C E
Para 8.3

15. Rule &
Proviso
Description Corresponding Notification
6 t h
Proviso
T h e G o v e r n m e n t m a y , b y n o t i f i c a t i o n , a n d
s u b j e c t t o s u c h c o n d i t i o n s a n d r e s t r i c t i o n s
a s m e n t i o n e d t h e r e i n , s p e c i f y t h a t t h e
t a x i n v o i c e s h a l l h a v e
Quick Response
(QR) code.
u
I n s e r t e d b y t h e C e n t r a l
G o o d s a n d S e r v i c e s T a x
( F o u r t h A m e n d m e n t )
R u l e s , 2 0 1 9 .
u NotificationNo.72/2019-
Central Tax dated 13th
December, 2019
e f f e c
-t i v e f r o m
1stApril,2020.
[Fresh date notified
as 1st October, 2020
vide Notification No.
14/2020 – Central Tax
dated21stMarch,2020]
8.4 CONTENTS IN THE TAX INVOICE
T a x I n v o i c e a s r e f e r r e d t o i n s e c t i o n 3 1 o f t h e G S T A c t , 2 0 1 7 r e a d w i t h
r u l e 4 6 s h a l l b e i s s u e d b y t h e r e g i s t e r e d p e r s o n c o n t a i n i n g t h e f o l l o w
-i n g p a r t i c u l a r s , n a m e l y —
(
a
)
n a m e , a d d r e s s a n d G o o d s a n d S e r v i c e s T a x I d e n t i f i c a t i o n N u m b e r
o f t h e s u p p l i e r ;
(
b
)
a c o n s e c u t i v e s e r i a l n u m b e r n o t e x c e e d i n g s i x t e e n c h a r a c t e r s , i n
o n e o r m u l t i p l e s e r i e s , c o n t a i n i n g a l p h a b e t s o r n u m e r a l s o r s p e c i a l
c h a r a c t e r s - h y p h e n o r d a s h a n d s l a s h s y m b o l i s e d a s “ - ” a n d “ / ”
r e s p e c t i v e l y , a n d a n y c o m b i n a t i o n t h e r e o f , u n i q u e f o r a f i n a n c i a l
y e a r ;
(
c
)
d a t e o f i t s i s s u e ;
(
d
)
n a m e , a d d r e s s a n d G o o d s a n d S e r v i c e s T a x I d e n t i f i c a t i o n N u m b e r
o r U n i q u e I d e n t i t y N u m b e r , i f r e g i s t e r e d , o f t h e r e c i p i e n t ;
(
e
)
n a m e a n d a d d r e s s o f t h e r e c i p i e n t a n d t h e a d d r e s s o f d e l i v e r y ,
along with the name of the State and its code
, i f s u c h
recipient
is unregistered
a n d w h e r e t h e v a l u e o f t h e
taxable supply is INR
50,000 or more
;
(
f
)
n a m e a n d a d d r e s s o f t h e r e c i p i e n t a n d t h e a d d r e s s o f d e l i v e r y ,
along with the name of the State and its Code
, i f s u c h r e c i p i e n t
i s u n r e g i s t e r e d a n d w h e r e t h e v a l u e o f t h e t a x a b l e s u p p l y i s
less
than INR 50,000 and the recipient requests that such details
be recorded in the tax invoice
;
(
g
)
H a r m o n i s e d S y s t e m o f N o m e n c l a t u r e c o d e f o r g o o d s o r
services
;
Para 8.4
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
144

16. (
h
)
d e s c r i p t i o n o f g o o d s o r s e r v i c e s ;
(
i
)
q u a n t i t y i n c a s e o f g o o d s a n d u n i t o r U n i q u e Q u a n t i t y C o d e t h e r e o f ;
(
j
)
t o t a l v a l u e o f s u p p l y o f g o o d s o r s e r v i c e s o r b o t h ;
(
k
)
t a x a b l e v a l u e o f t h e s u p p l y o f g o o d s o r s e r v i c e s o r b o t h t a k i n g
i n t o a c c o u n t d i s c o u n t o r a b a t e m e n t , i f a n y ;
(
l
)
r a t e o f t a x ( c e n t r a l t a x , S t a t e t a x , i n t e g r a t e d t a x , U n i o n t e r r i t o r y
t a x o r c e s s ) ;
(
m
)
a m o u n t o f t a x c h a r g e d i n r e s p e c t o f t a x a b l e g o o d s o r s e r v i c e s
( c e n t r a l t a x , S t a t e t a x , i n t e g r a t e d t a x , U n i o n t e r r i t o r y t a x o r c e s s ) ;
(
n
)
p l a c e o f s u p p l y a l o n g w i t h t h e n a m e o f t h e S t a t e , i n t h e c a s e o f a
s u p p l y i n t h e c o u r s e o f i n t e r - S t a t e t r a d e o r c o m m e r c e ;
(
o
)
a d d r e s s o f d e l i v e r y w h e r e t h e s a m e i s d i f f e r e n t f r o m t h e p l a c e o f
s u p p l y ;
(
p
)
w h e t h e r t h e t a x i s p a y a b l e o n r e v e r s e c h a r g e b a s i s ; a n d
(
q
)
s i g n a t u r e o r d i g i t a l s i g n a t u r e o f t h e s u p p l i e r o r h i s a u t h o r i z e d
r e p r e s e n t a t i v e .
A n y
invoice
o r
debit note
i s s u e d i n p u r s u a n c e o f a n y t a x p a y a b l e i n
a c c o r d a n c e w i t h t h e p r o v i s i o n s o f s e c t i o n 7 4 o r s e c t i o n 1 2 9 o r s e c t i o n
1 3 0 s h a l l p r o m i n e n t l y c o n t a i n t h e w o r d s “ I N P U T T A X C R E D I T N O T
A D M I S S I B L E ” a s s t i p u l a t e d i n r u l e 5 3 ( 3 ) .
8.5 EXPORT INVOICE
I n t h e c a s e o f t h e e x p o r t o f g o o d s o r s e r v i c e s , t h e i n v o i c e s h a l l c a r r y
a n e n d o r s e m e n t :
(
i
)
“ S U P P L Y M E A N T F O R E X P O R T O N P A Y M E N T O F I N T E G R A T E D
T A X ” o r
(
ii
)
“ S U P P L Y M E A N T F O R E X P O R T U N D E R B O N D O R L E T T E R O F
U N D E R T A K I N G W I T H O U T P A Y M E N T O F I N T E G R A T E D T A X ” ,
a s t h e c a s e m a y b e ,
a n d s h a l l , i n l i e u o f t h e d e t a i l s s p e c i f i e d i n c l a u s e (
e
) , c o n t a i n t h e f o l
-l o w i n g d e t a i l s , n a m e l y , —
(
i
)
n a m e a n d a d d r e s s o f t h e r e c i p i e n t ;
(
ii
)
a d d r e s s o f d e l i v e r y ; a n d
(
iii
)
n a m e o f t h e c o u n t r y o f d e s t i n a t i o n .
145
E X P O R T I N V O I C E
Para 8.5

17. T h e a f o r e s a i d h a s b e e n i n t r o d u c e d b y w a y o f a m e n d m e n t i n t h i r d
pro-
viso
t o R u l e 4 6 o f G S T R u l e s , 2 0 1 7 v i d e
Notification No. 17/2017-Cen-
tral Tax dated 27th July, 2017.
8.6 INVOICE FOR SUPPLY TO SEZ UNIT/SEZ DEVELOPER FOR
AUTHORISED OPERATIONS
I n t h e c a s e o f
supply to SEZ Unit/SEZ Developer for Authorised
Operations
, t h e i n v o i c e s h a l l c a r r y a n e n d o r s e m e n t :
(
i
)
“ S U P P L Y M E A N T F O R E X P O R T O N P A Y M E N T O F I N T E G R A T E D
T A X ” o r
(
ii
)
“ S U P P L Y M E A N T F O R E X P O R T U N D E R B O N D O R L E T T E R O F
U N D E R T A K I N G W I T H O U T P A Y M E N T O F I N T E G R A T E D T A X ” ,
a s t h e c a s e m a y b e ,
a n d s h a l l , i n l i e u o f t h e d e t a i l s s p e c i f i e d i n c l a u s e (
e
) , c o n t a i n t h e f o l
-l o w i n g d e t a i l s , n a m e l y , —
(
i
)
n a m e a n d a d d r e s s o f t h e r e c i p i e n t ;
(
ii
)
a d d r e s s o f d e l i v e r y ; a n d
(
iii
)
n a m e o f t h e c o u n t r y o f d e s t i n a t i o n .
T h e a f o r e s a i d h a s b e e n i n t r o d u c e d b y w a y o f a m e n d m e n t i n t h i r d
pro-
viso
t o R u l e 4 6 o f G S T R u l e s , 2 0 1 7 v i d e
Notification No. 17/2017-Cen-
tral Tax dated 27th July, 2017.
Mentioning Place of Supply in case of inter-State supply is manda-
tory
C B I C h a s n o t i c e d t h a t a n u m b e r o f r e g i s t e r e d p e r s o n s ( e s p e c i a l l y i n
t h e b a n k i n g , i n s u r a n c e a n d t e l e c o m s e c t o r s , e t c . ) a r e n o t m e n t i o n i n g
t h e
place of supply
a l o n g w i t h t h e n a m e o f t h e S t a t e i n c a s e o f a s u p p l y
m a d e i n t h e c o u r s e o f i n t e r - S t a t e t r a d e o r c o m m e r c e i n c o n t r a v e n t i o n
o f r u l e 4 6 (
n
) o f t h e C G S T R u l e s w h i c h m a n d a t e s t h a t t h e s a i d d e t a i l s
m u s t b e m e n t i o n e d i n a t a x i n v o i c e . A c c o r d i n g l y , C B I C
vide Circular
No. 90/09/2019-GST dated 18th February, 2019
i n s t r u c t e d t h a t a l l
r e g i s t e r e d p e r s o n s m a k i n g s u p p l y o f g o o d s o r s e r v i c e s o r b o t h i n t h e
c o u r s e o f
inter-State trade
o r c o m m e r c e s h a l l s p e c i f y t h e
place of supply
along with the name of the State in the tax invoice.
C o n t r a v e n t i o n o f
a n y o f t h e p r o v i s i o n s o f t h e A c t o r t h e r u l e s m a d e t h e r e u n d e r a t t r a c t s
p e n a l a c t i o n u n d e r t h e p r o v i s i o n s o f s e c t i o n s 1 2 2 o r 1 2 5 o f t h e C G S T
A c t .
Para 8.6
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
146

18. 8.7 HSN CODE ON TAX INVOICE
H a r m o n i s e d S y s t e m o f N o m e n c l a t u r e ( H S N ) h a s b e e n a d o p t e d f o r
c l a s s i f i c a t i o n o f g o o d s a s i t i s a s a f e g u i d e f o r a s c e r t a i n i n g t r u e m e a n i n g
o f a n y e x p r e s s i o n u s e d i n t h e A c t . T h e H a r m o n i z e d C o m m o d i t y
D e s c r i p t i o n a n d C o d i n g S y s t e m , a l s o k n o w n a s t h e H a r m o n i z e d
S y s t e m ( H S ) o f t a r i f f n o m e n c l a t u r e i s a n i n t e r n a t i o n a l l y s t a n d a r d i z e d
s y s t e m o f n a m e s a n d n u m b e r s t o c l a s s i f y t r a d e d p r o d u c t s . T h e W o r l d
C u s t o m s O r g a n i z a t i o n ( W C O ) h a s b e e n a d m i n i s t e r i n g 6 d i g i t s H S
c o d e s s c h e d u l e . T h e H S c o d e s h a v e b e e n u s e d f o r I m p o r t E x p o r t
t r a d e a l l o v e r w o r l d . T h e f i r s t t w o d i g i t s a r e c a l l e d ‘ C h a p t e r s ’ , f i r s t f o u r
d i g i t s i s c a l l e d ‘ h e a d i n g ’ a n d s i x d i g i t s ‘ s u b - h e a d i n g ’ . H o w e v e r , e a c h
c o u n t r y c a n m o d i f y b y a d d i n g t w o d i g i t s o r f o u r d i g i t s a s p e r t h e i r
r e q u i r e m e n t s
without changing first six digits
. I n s i m p l e t e r m i n o l o g y ,
f i r s t s i x d i g i t s o f H S c o d e a r e s a m e i n a l l c o u n t r i e s . H o w e v e r , e a c h
c o u n t r y h a s b e e n g i v e n t h e l i b e r t y t o s u p p l e m e n t a d d i t i o n a l d i g i t s t o
c a t e g o r i z e a n d d e f i n e c o m m o d i t i e s a t m o r e e x h a u s t i v e l e v e l w i t h o u t
m o d i f y i n g t h e i n i t i a l s i x d i g i t s .
A c c o r d i n g l y , t h e s u p p l i e s n e e d t o b e e m b a r k e d w i t h t h e
HSN code
for goods
a n d
Service Accounting Codes for services
. T h e A c c o u n t i n g
C o d e s f o r s e r v i c e s s h a l l b e p r e f i x e d w i t h t h e l e t t e r ‘ S ’ i n o r d e r t o i d e n
-t i f y i t a s a s e r v i c e r e s u l t i n g i n S A C . F i r s t
proviso
t o R u l e 4 6 o f t h e G S T
R u l e s , 2 0 1 7 s t i p u l a t e s t h a t t h e C B I C m a y , o n t h e r e c o m m e n d a t i o n s o f
t h e C o u n c i l , b y
notification
, s p e c i f y :
u
T h e n u m b e r o f d i g i t s o f H S N c o d e f o r g o o d s o r S A C f o r s e r v i c e s
t h a t a c l a s s o f r e g i s t e r e d p e r s o n s s h a l l b e r e q u i r e d t o m e n t i o n ,
f o r s u c h p e r i o d a s m a y b e s p e c i f i e d i n t h e s a i d n o t i f i c a t i o n a n d
u
T h e c l a s s o f r e g i s t e r e d p e r s o n s t h a t w o u l d n o t b e r e q u i r e d t o
m e n t i o n t h e H S N o r S A C , f o r s u c h p e r i o d a s m a y b e s p e c i f i e d i n
t h e s a i d n o t i f i c a t i o n .
I n r e s p e c t o f t h e a f o r e s a i d , t h e C B I C h a s i s s u e d
Notification No.
12/2017-Central Tax dated 28th June, 2017
w h e r e i n i t h a s b e e n s t i p
-u l a t e d t h a t :
Aggregate Turnover
in the preceding FY
HSN Code
U p t o I N R 1 . 5 0 c r o r e O p t i o n a l .
But they need to provide information about descrip-
tion of goods.
147
H S N C O D E O N T A X I N V O I C E
Para 8.7

19. Aggregate Turnover
in the preceding FY
HSN Code
B e t w e e n I N R 1 . 5 c r o r e
t o I N R 5 c r o r e
2 d i g i t s h a l l b e o p t i o n a l .
However, there is no time period specified for which
the same shall continue.
A b o v e I N R 5 c r o r e s 4 d i g i t .
However, there is no time period specified for which
the same shall continue.
Note:
I t s h a l l b e m a n d a t o r y i n c a s e o f e x p o r t s a n d i m p o r t s t o s p e c i f y
H S N c o d e a t 8 d i g i t a n d A c c o u n t i n g c o d e f o r s e r v i c e s .
8.8 CONSOLIDATED INVOICE [INVOICE FOR INWARD SUPPLY
FROM UNREGISTERED PERSON UNDER SECTION 9(4)]
T h e c o n c e p t o f c o n s o l i d a t e d i n v o i c e i s e n c a p s u l a t e d w i t h i n t h e
p r o v i s i o n s o f s e c t i o n 3 1 ( 3 ) (
f
) r e a d w i t h 2 n d
proviso
t o r u l e 4 6 . S e c t i o n
3 1 ( 3 ) (
f
) d e a l s w i t h r e q u i r e m e n t o f a n i n v o i c e t o b e i s s u e d b y t h e
recipient
i n r e s p e c t o f i n w a r d s u p p l i e s r e c e i v e d u n d e r s e c t i o n 9 ( 3 )
a n d 9 ( 4 ) w h e r e t h e s u p p l i e r i s n o t r e g i s t e r e d . H o w e v e r , i n t h e i n s t a n t
c a s e , 2 n d
proviso
t o r u l e 4 6 d e a l s o n l y w i t h s e c t i o n 9 ( 4 ) i . e . i n r e s p e c t o f
p u r c h a s e s r e c e i v e d f r o m u n r e g i s t e r e d p e r s o n s u n d e r s e c t i o n 9 ( 4 ) a n d
n o t u n d e r s e c t i o n 9 ( 3 ) .
I n t h i s c o n n e c t i o n , i n s t e a d o f i s s u i n g a T A X I N V O I C E , a r e g i s t e r e d p e r
-s o n m a y i s s u e a C O N S O L I D A T E D I N V O I C E a t t h e
end of a month
f o r
s u c h s u p p l i e s w h e r e t h e a g g r e g a t e v a l u e o f s u c h s u p p l i e s e x c e e d s I N R
5 , 0 0 0 p e r d a y f r o m
any or all
t h e s u p p l i e r s .
8.9 CONSOLIDATED TAX INVOICE WHEN SUPPLY OF SERVICE
IS MADE TO UNREGISTERED PERSON
A r e g i s t e r e d p e r s o n
[other than the supplier engaged in making supply
of services by way of admission to exhibition of cinematograph films
in multiplex screens - inserted vide Notification No. 33/2019-Central
Tax dated 18th July, 2019 w.e.f. 1st September, 2019]
m a y n o t i s s u e
a t a x i n v o i c e i n a c c o r d a n c e w i t h t h e p r o v i s i o n s o f s e c t i o n 3 1 ( 3 ) (
b
)
s u b j e c t t o t h e f o l l o w i n g c o n d i t i o n s , n a m e l y , —
(
a
)
t h e r e c i p i e n t i s n o t a r e g i s t e r e d p e r s o n ;
and
(
b
)
t h e r e c i p i e n t d o e s n o t r e q u i r e s u c h i n v o i c e ,
a n d s h a l l i s s u e a
consolidated tax invoice
f o r s u c h s u p p l i e s
at the
close of each day in respect of all such supplies
.
Para 8.9
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
148

20. 8.10 TAX INVOICE VIS-A-VIS E-INVOICE
Sl.
No.
Particulars of Tax Invoice as per Rule 46 read
with Rule 48(1), 48(2) and 48(3)
Particulars of E-Invoice
as per Rule 48(4)
a
N a m e , a d d r e s s a n d G o o d s a n d S e r v i c e s T a x
I d e n t i f i c a t i o n N u m b e r o f t h e s u p p l i e r Yes
b
A c o n s e c u t i v e s e r i a l n u m b e r n o t e x c e e d i n g
s i x t e e n c h a r a c t e r s , i n o n e o r m u l t i p l e s e r i e s ,
c o n t a i n i n g a l p h a b e t s o r n u m e r a l s o r s p e c i a l
c h a r a c t e r s - h y p h e n o r d a s h a n d s l a s h s y m b o l i s e d
a s “ - ” a n d “ / ” r e s p e c t i v e l y , a n d a n y c o m b i n a t i o n
t h e r e o f , u n i q u e f o r a f i n a n c i a l y e a r
Yes.
[Apart from the serial
number of the invoice, an
additional unique num-
ber i.e. IRN needs to be
displayedinthee-invoice.]
c
D a t e o f i t s i s s u e
Yes
d
N a m e , a d d r e s s a n d G o o d s a n d S e r v i c e s T a x I d e n
-t i f i c a t i o n N u m b e r o r U n i q u e I d e n t i t y N u m b e r ,
i f r e g i s t e r e d , o f t h e r e c i p i e n t
Yes
e
N a m e a n d a d d r e s s o f t h e r e c i p i e n t a n d t h e
a d d r e s s o f d e l i v e r y ,
along with the name of
the State and its code
, i f s u c h
recipient is un-
registered
a n d w h e r e t h e v a l u e o f t h e
taxable
supply is INR 50,000 or more
E-invoice is currently not
required for B2C supplies.
f
N a m e a n d a d d r e s s o f t h e r e c i p i e n t a n d t h e
a d d r e s s o f d e l i v e r y ,
along with the name of
the State and its code
, i f s u c h r e c i p i e n t i s u n
-r e g i s t e r e d a n d w h e r e t h e v a l u e o f t h e t a x a b l e
s u p p l y i s
lessthanINR50,000andtherecipient
requests that such details be recorded in the
tax invoice
E-invoice is currently not
required for B2C supplies.
g
H a r m o n i s e d S y s t e m o f N o m e n c l a t u r e c o d e f o r
g o o d s o r
services
Yes
h
D e s c r i p t i o n o f g o o d s o r s e r v i c e s
Yes
i
Q u a n t i t y i n c a s e o f g o o d s a n d u n i t o r U n i q u e
Q u a n t i t y C o d e t h e r e o f Yes
j
T o t a l v a l u e o f s u p p l y o f g o o d s o r s e r v i c e s o r b o t h
Yes
k
T a x a b l e v a l u e o f t h e s u p p l y o f g o o d s o r s e r v i c e s
o r b o t h t a k i n g i n t o a c c o u n t d i s c o u n t o r a b a t e
-m e n t , i f a n y
Yes
l
R a t e o f t a x ( c e n t r a l t a x , S t a t e t a x , i n t e g r a t e d
t a x , U n i o n t e r r i t o r y t a x o r c e s s ) Yes
m
A m o u n t o f t a x c h a r g e d i n r e s p e c t o f t a x a b l e
g o o d s o r s e r v i c e s ( c e n t r a l t a x , S t a t e t a x , i n t e
-g r a t e d t a x , U n i o n t e r r i t o r y t a x o r c e s s )
Yes
149
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
Para 8.10

21. Sl.
No.
Particulars of Tax Invoice as per Rule 46 read
with Rule 48(1), 48(2) and 48(3)
Particulars of E-Invoice
as per Rule 48(4)
n
P l a c e o f s u p p l y a l o n g w i t h t h e n a m e o f t h e S t a t e ,
i n t h e c a s e o f a s u p p l y i n t h e c o u r s e o f i n t e r - S t a t e
t r a d e o r c o m m e r c e
Yes
o
A d d r e s s o f d e l i v e r y w h e r e t h e s a m e i s d i f f e r e n t
f r o m t h e p l a c e o f s u p p l y Yes
p
W h e t h e r t h e t a x i s p a y a b l e o n r e v e r s e c h a r g e
b a s i s Yes
q
S i g n a t u r e o r d i g i t a l s i g n a t u r e o f t h e s u p p l i e r o r
h i s a u t h o r i z e d r e p r e s e n t a t i v e No. As new 5th proviso
has been inserted in rule 46
whichclearlystipulatesthat
thereisnosuchrequirement
in case of E-Invoice.
[Though the authenticity
oftheinvoicegetssubstan-
tiatedi.e.byrevertingwith
digitally signed QR Code
by the IRP Portal but the
onustosignaninvoicemay
nothavebeenshiftedtothe
portal from the supplier’s
end.]
8.11 INVOICE-CUM-BILL OF SUPPLY
S e c t i o n 3 1 r e a d w i t h R u l e 4 6 A o v e r r i d e s a n y t h i n g c o n t a i n e d i n r u l e
4 6 o r r u l e 4 9 o r r u l e 5 4 . R u l e 4 6 A s t i p u l a t e s t h a t w h e r e a r e g i s t e r e d
p e r s o n i s s u p p l y i n g
taxable as well as exempted
g o o d s & / o r s e r v i c e s
t o a n
unregistered person (B2C supplies)
, a s i n g l e “ i n v o i c e - c u m - b i l l
o f s u p p l y ” m a y b e i s s u e d f o r a l l s u c h s u p p l i e s . T h e s a i d r u l e s h a v e
b e e n i n s e r t e d v i d e
Notification No. 45/2017-Central Tax dated 13th
October, 2017.
Applicability of E-Invoicing Provision: Since this document is appli-
cable only in case of B2C supplies, however, e-invoicing provision is
currently applicable only on B2B supplies.
8.12 REVISED INVOICE
A r e g i s t e r e d p e r s o n m a y , w i t h i n 1 m o n t h f r o m t h e d a t e o f i s s u a n c e o f
c e r t i f i c a t e o f r e g i s t r a t i o n a n d i n s u c h m a n n e r a s m a y b e p r e s c r i b e d ,
i s s u e a R E V I S E D I N V O I C E a s p e r r u l e 5 3
against the invoice already
issued during the period:
Para 8.12
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
150

22. u Beginning
w i t h t h e e f f e c t i v e d a t e o f r e g i s t r a t i o n .
u Till
t h e d a t e o f i s s u a n c e o f c e r t i f i c a t e o f r e g i s t r a t i o n t o h i m .
F u r t h e r , r e g i s t e r e d p e r s o n m a y i s s u e a C O N S O L I D A T E D R E V I S E D T A X
I N V O I C E a s p e r 1 s t
proviso to
r u l e 5 3 i n r e s p e c t o f a l l t a x a b l e s u p p l i e s
m a d e t o u n r e g i s t e r e d r e c i p i e n t
i.e.
B 2 C s u p p l i e s , d u r i n g s u c h p e r i o d .
M o r e o v e r , i n t h e c a s e o f i n t e r - S t a t e s u p p l i e s , w h e r e t h e v a l u e o f a
s u p p l y
does not exceed INR 2,50,000
, a C O N S O L I D A T E D R E V I S E D
I N V O I C E m a y b e i s s u e d a s p e r 2 n d
proviso to
r u l e 5 3
separately in
respect of all the recipients located in a State
, w h o a r e n o t r e g i s t e r e d
u n d e r t h e A c t .
A n y
invoice
o r
debit note
i s s u e d i n p u r s u a n c e o f a n y t a x p a y a b l e i n
a c c o r d a n c e w i t h t h e p r o v i s i o n s o f s e c t i o n 7 4 o r s e c t i o n 1 2 9 o r s e c t i o n
1 3 0 s h a l l p r o m i n e n t l y c o n t a i n t h e w o r d s “ I N P U T T A X C R E D I T N O T
A D M I S S I B L E ” a s s t i p u l a t e d i n r u l e 5 3 ( 3 ) .
A r e v i s e d t a x i n v o i c e r e f e r r e d t o i n s e c t i o n 3 1 ( 3 ) (
a
) o f G S T A c t , 2 0 1 7
r e a d w i t h r u l e 5 3 o f t h e G S T R u l e s , 2 0 1 7 s h a l l c o n t a i n t h e f o l l o w i n g
p a r t i c u l a r s , n a m e l y : —
(
a
)
t h e w o r d “ R e v i s e d I n v o i c e ” , w h e r e v e r a p p l i c a b l e , i n d i c a t e d
p r o m i n e n t l y ;
(
b
)
n a m e , a d d r e s s a n d G o o d s a n d S e r v i c e s T a x I d e n t i f i c a t i o n N u m b e r
o f t h e s u p p l i e r ;
(
c
)
n a t u r e o f t h e d o c u m e n t ;
(
d
)
a c o n s e c u t i v e s e r i a l n u m b e r n o t e x c e e d i n g s i x t e e n c h a r a c t e r s , i n
o n e o r m u l t i p l e s e r i e s , c o n t a i n i n g a l p h a b e t s o r n u m e r a l s o r s p e c i a l
c h a r a c t e r s - h y p h e n o r d a s h a n d s l a s h s y m b o l i s e d a s “ - ” a n d “ / ”
r e s p e c t i v e l y , a n d a n y c o m b i n a t i o n t h e r e o f , u n i q u e f o r a f i n a n c i a l
y e a r ;
(
e
)
d a t e o f i s s u e o f t h e d o c u m e n t ;
(
f
)
n a m e , a d d r e s s a n d G o o d s a n d S e r v i c e s T a x I d e n t i f i c a t i o n N u m b e r
o r U n i q u e I d e n t i t y N u m b e r , i f r e g i s t e r e d , o f t h e r e c i p i e n t ;
(
g
)
n a m e a n d a d d r e s s o f t h e r e c i p i e n t a n d t h e a d d r e s s o f d e l i v e r y ,
a l o n g w i t h t h e n a m e o f S t a t e a n d i t s c o d e , i f s u c h r e c i p i e n t i s
u n - r e g i s t e r e d ;
(
h
)
s e r i a l n u m b e r a n d d a t e o f t h e c o r r e s p o n d i n g t a x i n v o i c e o r , a s
t h e c a s e m a y b e , b i l l o f s u p p l y ;
151
R E V I S E D I N V O I C E
Para 8.12

23. (
i
)
v a l u e o f t a x a b l e s u p p l y o f g o o d s o r s e r v i c e s , r a t e o f t a x a n d t h e
a m o u n t o f t h e t a x c r e d i t e d o r , a s t h e c a s e m a y b e , d e b i t e d t o t h e
r e c i p i e n t ; a n d
(
j
)
s i g n a t u r e o r d i g i t a l s i g n a t u r e o f t h e s u p p l i e r o r h i s a u t h o r i s e d
r e p r e s e n t a t i v e .
Applicability of E-Invoicing Provision: As per the Explanation to
section 31, the expression “tax invoice” shall include any revised invoice
issued by the supplier in respect of a supply made earlier. Hence, it
appears that E-Invoicing provisions are also applicable on Revised
Invoice. However, a suitable clarification in this regard would be of
great help from CBIC.
8.13 PROHIBITION OF UNAUTHORIZED COLLECTION OF TAX
S e c t i o n 3 2 o f t h e G S T A c t , 2 0 1 7 s t a t e s t h a t a n u n r e g i s t e r e d p e r s o n
s h a l l n o t c o l l e c t a n y a m o u n t b y w a y o f t a x i n r e s p e c t o f a n y s u p p l y o f
g o o d s o r s e r v i c e s o r b o t h . T h e r e g i s t e r e d p e r s o n s h a l l c o l l e c t t a x o n l y
i n a c c o r d a n c e w i t h t h e p r o v i s i o n s o f t h i s A c t o r t h e r u l e s m a d e t h e r e
-u n d e r .
8.14 AMOUNT OF TAX TO BE INDICATED IN TAX INVOICE AND
OTHER DOCUMENTS
S e c t i o n 3 3 o f t h e G S T A c t , 2 0 1 7 s t i p u l a t e s t h a t w h e r e a n y s u p p l y i s
m a d e f o r a c o n s i d e r a t i o n , e v e r y p e r s o n w h o i s l i a b l e t o p a y t a x f o r
s u c h s u p p l y
shall prominently indicate
i n a l l d o c u m e n t s r e l a t i n g t o
a s s e s s m e n t , t a x i n v o i c e a n d o t h e r l i k e d o c u m e n t s ,
the amount of taxw h i c h s h a l l f o r m p a r t o f t h e p r i c e a t w h i c h s u c h s u p p l y i s m a d e .
Para 8.14
T A X I N V O I C E V I S - À - V I S E - I N V O I C E
152

24. Thisbookisacomprehensiveguideinunderstandingthebackground,concepts,
issuesinvolvedandsmoothimplementationof‘GSTe-Invoicing’,witheffectfrom
1stOctober2020.Itexplainseverythingaboute-invoicingalongwithrelevantillus-
trations,tablesanddiagrams.
Thebookservesasareadyreferencerforalltheprofessionals,technicalexperts
andproject-inchargeinvolvedinhandlingexecutionofe-invoicingmoduleintheex-
istingaccountingsoftware.Explanationisincompletesyncwiththecurrentfea-
turesavailableattheGSTe-invoicingportal,GSTe-invoiceAPIportalaswellasthe
GSTCommonportal.
Thepresentpublicationisthe2ndEdition,asamendedupto25thAugust2020,
withthefollowingnoteworthyfeatures:
Tabularpresentationhasbeenmadeforascertainingtheresponsibilityofeach
stakeholderinvolved
Situationsandtheirsolutionshavebeengivenatappropriateplaces
Pictorialrepresentationshavebeenmadeforbetterunderstanding
Impactonotherverticalsofthebusinesshavebeenincorporated
Processflowalong-withvalidationsdoneatIRPportalisalsogiven