What is Invoice/Bill?
The Invoice/bill is the document which is available in both soft and hard copy. It consists of the details of the supplier/ purchaser along with the name of the Sales/ purchaser, registration no. (VAT, Service Tax, UIN etc.). The bill also consists of the purchaser details complied of Item name, Quantity, Tax rate, tax amount. The invoice is made in general format and there is no other format available.
Recommended: How to File GST Return Online in India
What is Goods and Services Tax Invoice/Bill?
GST invoice is the invoice that is acquired by the assessees having GSTIN (Goods and Service Tax Identification Number). This invoice describes the rate of tax and the taxable amount over the interstate and intrastate sales/purchases. In case of any such purchases or sales, invoice tax bifurcation is to be done on CGST and SGST. In the case of inter-state sales, IGST will be applied.
GST Purchase Bill or Invoice
These invoices are issued to assesse from their purchases. These invoices are issued on the purchases. In these bills name of purchaser and GSTIN of the purchaser should be there so that the assesse can get their cenvat credit. In GST when the seller uploads his sales register (GSTR-1) the credit in the account of the purchaser will come automatically. There is various difference between invoice date and due date as the major change is that the invoice date implies to the date when the invoice is generated on the bill book, while the due date is termed when the payment is due against the invoice.
While in various cases the invoice serial number is also said to be important for the maintenance for some strict reasons. Just as an example, if an invoice with serial number INV010 is issued, the format of the same must be maintained. Download PDF here.
A Sample of GST Purchase Bill Format for Indian Assessees
| Government of India/State | |||||||||||
| Department of ………………… | |||||||||||
| Form GST INV –1 | |||||||||||
| (See Rule ——–) | |||||||||||
| Application for Electronic Reference Number of an Invoice | |||||||||||
| 1. GSTIN | |||||||||||
| 2. Name | |||||||||||
| 3. Address | |||||||||||
| 4. Serial No. of Invoice | |||||||||||
| Details of Receiver (Billed to) Name Address State State Code GSTIN/Unique ID |
Details of Consignee (Shipped to) Name Address State State Code GSTIN/Unique ID |
||||||||||
| Sr. No | Description of Goods | HSN | Qty. | Unit | Rate (per item) | Total | Discount | Taxable value | CGST | SGST | IGST |
| Rate | Amt. | Rate | Amt. | Rate | Amt. | |||||||||
| Freight Insurance Packing and Forwarding Charges |
|||||||||||
| Total | |||||||||||
| Total Invoice Value (In figure) Total Invoice Value (In Words) Amount of Tax subject to Reverse Charges |
|||||||||||
| Declaration: | Signature | ||||||||||
| Signatory | Name of the Designation/Status | ||||||||||
| Electronic Reference Number | Date- | ||||||||||
GST Purchase Bill Generating Guidelines as Suggested by Indian Government
Mandatory Fields Must be in Your GST Purchase Invoice
The fields must be accurately filled up with exact entries. Some of the important fields are Invoice number and date, Customer name, Shipping and billing address, Customer and taxpayer’s GSTIN, Place of supply, HSN code. All the fields are very significant for the future purpose and should be taken into consideration while generating the invoice.
Invoice Date and Due Date should be Properly Entered
It is directed that while filling invoice date and due dates is important be cautious as the difference is that the invoice date is preparation date of the invoice while the due date is concerned with the payment of the invoice due. So, be alert in case of entering GST due date and invoice date.
Maintain the Invoice Serial Number
It is very important to maintain the invoice serial number as for the future purpose as in case a taxpayer wishes to change the invoice format, he can notify it to the tax department along with the invoice serial number.
Read Also: GST Sales Invoice Format in India
Hi,
We are manufacturers, we want to send purchase returns, kindly send us the format for purchase returns invoice /debit note/credit note invoice format.
thanks
m v a rao
There is no proper format under GST. Refer the rules and make invoice accordingly as per example format available on the net.
Hello,
I am exporting our product. my doubt is there any specific invoice format for export? as per the government, export is tax-free. So what needs to be mention in the invoice in CGST, IGST, SGST tab. Also when we claim tax paid for the international transaction, what documents are required.
B can purchase raw material from A 18% tax in same state then B is manufacturing material to use this raw material and sale to C 28% GST, please tell me which type of tax apply and difference between this two tax is 10% because of HSN code Given by dept.
The tax of 18% which you have paid at the time of purchase will be available as credit. You have to charge tax at the rate of 28% at the time of sale and at the time of filing return you can pay the net tax after utilising the credit of 18% paid at the time of purchase.
Whether the tax (GST) to be calculated including P&F charge OR only basic price.
Pls confirm calculation for the comparative purpose for as follows:
Basic Cost: Rs. 1000 per no.
P&F: 2%
Freight: 4%
GST: 18%
Regards,
Anil Patil
On Cost i.e. 1000/-
We are a manufacturer in the State of Meghalaya and manufacturing M.S. Bars, Angles and Flats etc. In the course of business we are to sale our products to
1. Registered Dealer of Meghalaya
2. Unregistered Dealer of Meghalaya
3. Consumers for their own use
We are not giving credit to type 2 and 3 customers. Kindly confirm what kind of Invoices are to be issued to them and what the limit of cash sale to such persons
Tax invoice is issued to them mentioning the details of value of goods and tax separately. In case of sale to unregistered dealer, invoice must mention that tax under reverse charge is applicable. So tax invoice has to be issued. Credit will be allowed to the recipient of the tax paid.
Hi,
I need to raise GST Tax invoice. Billing address for Maharastra but shipping address is Chennai. As a buyer, we r also in chennai only. Customer will file tax in maharastra only. So he asking us to mention tax in IGST. Hope as per my knowledge, we have to mention tax in CGST and SGST, where we supply goods within state.
Pls confirm, can we mention IGST for above scenario as per customer request.
You have to charge CGST and SGST only. And you have to pay to government also.
In b2b billing what details to be show in invoice of purchaser.
Invoice number and date
1. Customer name
2. Shipping and billing address
3. Customer and taxpayer’s GSTIN
4. Place of supply
5. HSN code
6. Taxable value and discounts
7. Rate and amount of taxes i.e. CGST/ SGST/ IGST
8. Item details i.e. description, unit price, quantity
Branch within same state can prepare their own invoice for their customers or the invoice should only be prepared from head office and transferred it to branch ??
Invoice can either be made branch wise or can be made at head office also.
i am a normal shopkeeper how will i make my invoice for general customer
Invoice will be made by charging cgst and sgst and mentioning the GSTIN.
How would a GST bill look like for a retail purchaser/end customer
For e.g. Ram goes to Star Bazaar to purchase grocery. How different will the grocery bill look like apart from displaying the GST taxes, as applicable
It will same as before. There is no change in bill apart from GST Rate. Instead of TIN number, GSTN number will there.
Please provide new Invoice formats as per final GST Rules notified
You can find the sample GST Invoice format on the – http://blog.saginfotech.com/gst-forms
Can i do the part time account at home in gst
Hi
I M confused for sales bill in
1. How to charge on local bill SGST and CGST . Eg. B to C sale GST Rate 18 % then both of the SGST 18 % and CGST 18 % will be levied ? or only SGST levied ?
2. When B to B Sales in interstate then only IGST 18 % levied
please clarify
Hi Friends, is purchase return should reduce the GST in Debite note?????????
Please read here: http://blog.saginfotech.com/gst-due-dates-e-filing-of-tax-return
Apart from cgst,sgst,igst,
is any additional tax planned like cess & may not be ITC?.
Currently other than this government has planned to charge extra cess for the goods/services who are harmful for the society like cess on tabcoo
I have agree industries and i want to by groundnut from farmer (tax free items) so what is the purchase invoice format for me.
For exempted services there is no as such bill format is issued by the department.
SAG nice explanations thanks.
You say no way bill required for interstates sales? How they will check authenticity
Do we have to calculate GST on Insurance or Freight or any other charges shown on Invoice or GST is only charged on Item Wise Logic.
What are the types on GST % Category wise i.e. on which item how much GST % is charged.
Do we have to display HSN Code Item wise, if yes what are list of HSN Code & its %age.
I am yet not cleared with GST Invoice Format, as according to me GST means Tax applicable on entire Charges.
Please clearify, if any one is cleared on GST Format. Do we have to Change Invoice format as Common for Manufacturer / Retailer or just like VAT, GST will display in Invoices.
What is the meaning of electronic reference number mentioned in GST INVOICE. How is it generated. Will there be road permits and forms
when there is just movement of the goods not for sales purpose in that situation you have to upload the invoice on department site and there is an electronic reference no. will generate and it will be valid only for 30 days.
There is limit of Rs. 50.00 lakhs for individual service provider to deposit the tax on receipt basis. what is status in GST.
currently not such provision is there
Sir,
a. Is it compulsory to follow the above GST Invoice format.
Because, We are already having our Invoices [pre-printed] in which we can show the SGST, CGST and IGST separately, is it acceptable.
b. What does movement of goods mean to get Unique id number. What is the difference between Movement of goods and sales
No, its just a dummy invoice format. You can make modification according to your requirement. When you just transfer your goods not for sales purpose then an invoice INV-1 form should file to department then they will give you a unique ID no. movement of goods like: transfer to branch, movement for job work etc.
Hi All,
Incase of billto and ship to of the customer is in different state.Will there be 2 Invoices or one.
Like A from Bihar is selling goods to B (Maharstraha) but deliverying the good to Gujart.
So A will generate an Invoice to B as interstate ( between Bihar to Maharatraha)
But in the books of B.He will book this as interstate in Maharastrha and since the delivery is in Gujarat again another interstate need to book.
So in the books of B.purchased from A in maharastrha interstate GST
Also transfer is considered deemed sales so interstate GST Between Maharastraha to Gujarat.
Please confirm
Thanks
Arun
Incase of POS-Point of sales.
Though the customer belongs to different state but the delivery is in the supplier location itself so how the place of suppliy for the good or service determined in this scenario.
It’s a destination based tax so tax liability will be arise on the destination of goods.
Hi All,
I would like to get clarified the below scenario from both sides like Supplier and Customer
Case 1:-
A (Maharashtra dealer) bills to B (Maharashtra dealer) and ships to C (Bihar Dealer), it will come under inter state or intrastate?
From supplier A: will he book this transaction as intra state or Interstate sales?
From Customer B: Will he records this transaction as local purchases or inter state purchases.If he records the transaction as local purchases,will he consider this as CGST + SGST and then since the delivery is in Bihar so there will be one more Invoice from B to C which is IGST.
Could please clarify
Thanks
Arun
For A it’s a intra-state transaction but for B its inter-state transaction.
Thanks for the update.
In the books of B: He receives the Invoice from A Supplier as Intrastate and then since the delivery is in Bihar so its interstate.
so there will one intra-state Purchase Invoice and inter state sales Transaction.Is that true.
I mean we need to book two invoices in the books of B.
Could you please confirm
Thanks
Arun
Could you please comment on the below scenario
Thanks for the update.
In the books of B: He receives the Invoice from A Supplier as Intrastate and then since the delivery is in Bihar so its interstate.
so there will one intra-state Purchase Invoice and inter state sales Transaction.Is that true.
I mean we need to book two invoices in the books of B.
please confirm
Thanks
Arun
Could you please help me with state code list which is supposed to be printed on invoice? If not possible then could you please let me know if state code will be in numeric or string format, Like for Maharashtra it can be MH or a number like 27.
It will be in numeric format i.e. 27
What is “Amount of Tax subject to reverse charges” ??
Please explain with example
Not service provider but the service recipient is liable to pay the tax
Does HSN has to be generated by the supplier or it will be given by the manufacturer. If so please provide further details how HSN will be generated.
HSN code is given by the department on site so you can find the same.
Is one GST Reg no for all Gst or Seperate Reg No. for CGST,IGST,SGST?
Only one registration can go for all the tax (CGST, SGST, IGST)
is it practically possible to upload all of our invoice for each month and get the electronic reference number for all invoice one by one.
is it possible to upload all of our invoices and get the electronic reference number ?
there is no need to upload each bill on GST site as there are only those invoices which are made for the movement of the goods.
how dis invoice will work in service industry….it specifies description of goods, quanity,units,hsn….service sector can specify services, sac, invoice value,cgst,sgst, net amount of bill.
I am a retailer, i am issuing approx 200 invoices daily, amount ranging about rs. 150 to rs. 200. do i have to upload every invoice to take Unique Electronic reference number ?
Unique Electronic reference no. ll only need if you move your goods from one place to another other then sales purpose. For only general sales purpose there is not need to upload the invoice and get UERN
Can i move goods purchased by me from another sate to my city in my own vehicle. What kind of invoice n procedures do i have to take?
In case of purchases from outside the state , IGST applies. E-way bill is required.
What’s the different between the ‘unique electronic reference number’ and the ‘Serial No. of Invoice’?
Serial no. which is provided by the dealer as its mention in his bill book and “unique ID” will be give by the department to international embassies and authorities. And electronic reference no. will also give by the department to an invoice which is use on goods movement.
It is connected to CA S Balance question above.
1) Unique ID No. and the Unique Electronic Reference No. are the same or different
2) Does it mean that we have to create Unique Electronic Reference No as specified above before
each despatch.
Please specify.
Not you, but it ll be give by the department at the time of upload the invoice.
Case 1:-
A (Maharashtra dealer) bills to B (Maharashtra dealer) and ships to C (Bihar Dealer), it will come under inter state or intrastate?
Case 2:-
A (Maharashtra dealer) bills to B (Gujrat Dealer) and ships to C (Karnataka Dealer), IGST Gujarat or IGST Karnataka will apply?
Please consider above answers.
Need Format Of GSTIN number and Unique ID in GST.
Sir GSTIN format is 15 alphanumeric format. It will be based on state code and pan no. base no.
GST INV-1 released by the government meant for applying for electronic reference number. It means that we have to fill this format electronically from the details of our own invoice. Then an Unique Electronic reference number will be generated. It means that for each of our invoice we have to generate a unique electronic reference number, this number will be base for availing ITC by the buyer and also the base for ITC reconciliation.
Am I correct?
Pl reply.
CA S Balan
Yup, you are correct sir
If I charge freight on sales invoice, will gst be applicable to freight i.e. will the assesable value be basic price + gst??? or will gst be charged just on goods sales value??
As per the format given by the department there is no as such clarification given by them . but as per general acceptable formats tax will be calculated on the Net amount which includes fright, insurances, packing and forwarding charges and less by discount amount.
it is clear that with in the state transaction, Dual Tax (SGST & CGST) will be Applicable simultaneously.
But In interstate transaction all Three Tax of GST( i.e. IGST, CGST, SGST ) are applicable or only IGST is applicable. Please clarify.
Interstate Transaction IGST will be applicable only.
I read the article from that what i have understood is, if an assessee made an interstate sale then IGST will be levied. igst will go to central govt. from that igst dealer can take cenvat credit of SGST and CGST
Dear Mr.Sandeep,
For inter state IGST only applicable
For Intrastate CGST &SGST applicable.
We are waiting for SAG GST Software. We are expecting better support for GST like Genius.