All registered persons supplying taxable goods or services or both shall issue tax invoice.
Particulars in a ‘Tax Invoice’
- Name, address and GSTIN of the supplier.
- A consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash.
- Date of its issue.
- If the recipient is registered – Name, address and GSTIN of the recipient
- If the recipient is unregistered and value of supply is more than fifty thousand rupees – Name and address of delivery, along with the name of State and its code.
- HSN code for goods or services.
- Quantity in case of goods and unit or Unique Quantity Code thereof.
- Total value of supply of goods or services or both.
- Taxable value of supply of goods or services or both taking into account discount or abatement, if any
- Rate of Tax (Central Tax, State Tax, Integrated Tax, Union Territory Tax or Cess).
- Amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess).
- Place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;
- Whether the tax is payable on reverse charge basis.
- Signature of the supplier or his authorized representative (Optional).
- The heading / Title of the document must show the words “Tax Invoice”.
- Other optional fields such as Transporter details, PO details, Terms and Conditions etc.
Refer our comprehensive post on EZTax.in for Income Tax (ITR) Filing