Invoice-level reporting obligations under GST require detailed line-wise data for B2B, B2C, exports, imports and credits. The return must capture detailed invoice-level data by transaction category: B2B invoices with GSTIN, invoice identifiers, item HSN/accounting codes, taxable values, tax rates and component amounts, place of supply, and capital-goods tracking; B2C interstate invoices above a threshold require invoice-level details while lower-value and intra-state B2C are aggregated; exports, imports (Bill of Entry), credit/debit notes, post-sales discounts, advances, TDS records, and ISD distributions each require specified data elements with adjustments reflected in the relevant return period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice-level reporting obligations under GST require detailed line-wise data for B2B, B2C, exports, imports and credits.
The return must capture detailed invoice-level data by transaction category: B2B invoices with GSTIN, invoice identifiers, item HSN/accounting codes, taxable values, tax rates and component amounts, place of supply, and capital-goods tracking; B2C interstate invoices above a threshold require invoice-level details while lower-value and intra-state B2C are aggregated; exports, imports (Bill of Entry), credit/debit notes, post-sales discounts, advances, TDS records, and ISD distributions each require specified data elements with adjustments reflected in the relevant return period.
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