Tax Invoice requirements determine GST liability and Input Tax Credit entitlement, with detailed content and issuance rules. The framework prescribes that a Tax Invoice evidences supply, fixes time of supply and enables Input Tax Credit; suppliers of goods must issue invoices before or at removal or delivery and suppliers of services within prescribed timeframes. Invoices must include supplier and recipient identification and GSTIN/UIN, a unique serial number, date, HSN/Accounting Code, description, quantities, taxable and total values, tax rates and amounts, place/address of supply, reverse charge indication and signature. Special formats and exemptions apply for specified suppliers, exports, small-value supplies, bills of supply, receipt/payment vouchers, credit/debit notes, ISD documents and delivery challans.
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Provisions expressly mentioned in the judgment/order text.
Tax Invoice requirements determine GST liability and Input Tax Credit entitlement, with detailed content and issuance rules.
The framework prescribes that a Tax Invoice evidences supply, fixes time of supply and enables Input Tax Credit; suppliers of goods must issue invoices before or at removal or delivery and suppliers of services within prescribed timeframes. Invoices must include supplier and recipient identification and GSTIN/UIN, a unique serial number, date, HSN/Accounting Code, description, quantities, taxable and total values, tax rates and amounts, place/address of supply, reverse charge indication and signature. Special formats and exemptions apply for specified suppliers, exports, small-value supplies, bills of supply, receipt/payment vouchers, credit/debit notes, ISD documents and delivery challans.
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