Issue of invoice or any other document
in lieu of invoice:
registered person making taxable supply shall issue an invoice showing the
description, quantity of goods and value of supply, tax charged thereon &
other prescribed details.
invoice to be
issued before or at the time of,
Removal of goods for
supply, if supply involves movement of goods
Delivery of goods to the
recipient in other cases
services, invoice to be issued before or after the provision of service, but within prescribed period.
Need not issue invoice
of supply is less than Rs.200.
Issue a bill of supply on exempted supply or pays
tax u/s 10, unless the value of supply is less than Rs.200.
Issue a receipt voucher on receipt of advance payment. However, if supply is not made and tax invoice is not issued, then the registered supplier
may issue a refund
voucher against such advance
If pays tax u/s 9(3)/(4), issue:
◆ Invoice for supply received from unregistered supplier on the date of receipt of supply
◆ Payment voucher at the time of making payment to the supplier.
Issue a revised invoice within 1 month from issue of certificate of registration, against invoice
already issued during the period from effective date of registration to date
of issue of certificate.
person [other than a Government
dept., local authority, SEZ unit & persons referred in rule 54 (2), (3),
(4), (4A)] whose turnover in any
preceding financial year starting from 2017-18, exceeds Rs.5 crore shall
in case of supply to regd. Persons & exports. [Notification 13/2020, 61/2020, 70/2020, 88/2020, 05/2021, 23/2021, 01/2022, 17/2022 &
person [other than persons referred in rule 54(2),(3),(4), (4A) and u/s 14 of IGST Act],
whose turnover in any preceding FY starting from 2017-18, exceeds Rs.500
crores, shall issue the invoice containing Dynamic Quick Response Code(QR Code) in case of supply to unregistered person. [Notification 14/2020, Notification No. 71/2020, Notification No. 28/2021.]