Format of Invoice under GST

As per Rule 1 of GST revised Rules, the tax invoice shall include –

  • Name, address and GSTIN of the supplier;
  • a consecutive serial number containing only alphabets and/or numerals, unique for a financial year;
  • date of its issue;
  • name, address and GSTIN/ Unique ID Number, if registered, of the recipient;
  • name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered and where the taxable value of supply is fifty thousand rupees or more;
  • HSN code of goods or Accounting Code of services;
  • description of goods or services;
  • quantity in case of goods and unit or Unique Quantity Code thereof;
  • total value of goods or services;

The format of invoice is given below

 

TAX INVOICE

GSTIN: ____________w.e.f.________ Sr. No. of Invoice: ________2017-18

Name: _____________________________________________________________

Phone No: __________________________________________________________

Email: ______________________________________________________________

Address: ______________________________________________________

______________________________________________________

PIN: ______________ State: _______________________________

Details of Receiver (Billed to) Details of consignee (Shipped to)

Name:__________________________

Phone No: ______________________

Email:__________________________

Address:________________________

_______________________________

PIN: ________State:______________

GSTIN: _________________________

 

Name: ___________________________

Phone No: ________________________

Email:____________________________

Address:__________________________

_________________________________

PIN: _________ State:_______________

GSTIN: ___________________________

 

Place of Supply:__________________ Elec. Ref. No.
Sr. No. Description HSN Code /SAC Qty in units Units (UQC) Rate per unit Total Value
Less Discount
Add Freight
Add Insurance
Add Packing and Forwarding
Add Any other charges
Total Taxable Value
Amount subject to Reverse Charge (if any)
Add CGST
Add SGST/UTGST
Or Add IGST
Total (Value in figures)
Total (in words)

In case of Revised Invoice or Supplementary invoice – Details of Original Invoice

Original Invoice Number: ________________________ Date of original invoice: ________________________

PAN:

Bank Details:

A/c Type:                  A/c No.:

IFSC Code:

Declaration:

 

 

 

(E & O E)

 

 

Signature:

Name of Signatory:

Designation:

 

CA Piyush Chandak
CA Piyush Chandak, qualified as B. Com., LL.B., FCA, DISA, Certificate Course in IDT (ICAI) a Chartered Accountant in practice with more than one decade of experience in the field of Sales Tax, Service Tax, Business Management Services, Financial Planning, Project Reporting, Appearing before Income Tax, Sales Tax and Service Tax Authorities. He was a visiting faculty in NBT Law College, Nashik of Gokhale Education Society. He Can be reached at: - P. P. Chandak & Co., Chartered Accountants, 8, Sulochana, Opp. Patil Plaza, Near Advait Colony, Canada Corner, Nashik – 422 005; 0253-2317755, 9766227755, ppchandakandco@gmail.com; capiyushchandak.gst@gmail.com

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