TaxTMI 
TaxTMI 
request for clarification on generation of invoice-gst
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....equest for clarification on generation of invoice-gst<br> Query (Issue) Started By: - Ramakrishnan Seshadri Dated:- 25-10-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear Sirs, Good Morning. We need a clarification on generation of invoices. We are supplier of OEM Car company and supplying parts through generation of invoices like original for buyer ....
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....and duplicate for transporter to them. Now the customer says you can supply the parts with duplicate for transporter copy and no need of original for buyer copy. Whether this is correct or not under gst. Any amendment has came that one invoice is ok .Please clarify. Thanks & Regards, S.Ramakrishnan Reply By SHIVKUMAR SHARMA: The Reply: Tax Invoice have to be generated In Triplicate.Marked as O....
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....riginal for Recipient ,Duplicate for Transporter & Triplicate for Supplier, There is no change as on date. Reply By KASTURI SETHI: The Reply: Rule 36 (1)(a) and (b) of CGST Rules, 2017 says "an invoice issued under Section 31 of CGST ACT, 2017" is, inter alia, the prescribed document. However, it is better to avail ITC on the strength of original copy of invoice meant for buyer/recipie....
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....nt. Reply By Arunachalam siva: The Reply: Dear sir, Invoice rule under gst reproduced below for reference. 48. Manner of issuing invoice.- (1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the....
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.... triplicate copy being marked as TRIPLICATE FOR SUPPLIER. (2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER. (3) The serial number of invoices issued during a tax period shall be furnished electron....
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....ically through the common portal in FORM GSTR-1. There is not change in section/rule of invoice. Original for recipient and dup. for transporter are meant for recipient only. But difference people are handling invoice in different way as their convenience. Some people issue dup.trnprt copy to truck driver and sending original to recipient by courier. Dup. trnprt copy also will reach to recipient....
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.... only, on which recipient factory gate endorse the gate entry and GRN accounted based duplicate copy only. Some people use duplicate copy for freight payment accounting. Hence both copy will be go to recipient only. Recipient should not deny to receive OFR copy Reply By KASTURI SETHI: The Reply: After going through comprehensive and nice explanation by Sh.Siva Ji,still I am of the view that fi....
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....rst basic document required for availment of ITC is original copy for recipient/buyer. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: This is not correct. Reply By Ganeshan Kalyani: The Reply: Original invoice copy is for the buyer . Though the credit mechanism is put on the system of matching sale uploaded by the supplier with the purchases accounted by the buyer. However for audit original ....
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....copy would require. Reply By YAGAY andSUN: The Reply: We endorse the view of Mr. Kalyani.<br> Discussion Forum - Knowledge Sharing ....