Invoices under GST
Goods:
- Invoice will generate before removal of goods
- Three copies: Original for buyer, duplicate for transporter , Triplicate for supplier (For Tax Invoice or Bill of Supply or Debit Note or Credit note or Delivery challan)
Services:
- Invoice will generate within 30 days of provision of Services
- Two copies: Original for buyer, duplicate for supplier
Types of Invoices:
| Who | Condition | Type of Document |
| Registered Person | Making Taxable Supplies | Tax Invoice |
| Registered Person | Making Exempt Supplies | Bill of Supply |
| Registered Person | Multiple invoices less than Rs 200 and the buyer is unregistered | Aggregate Invoice* |
| Un Registered Person | Making Taxable Supplies | Bill of Supply |
| Advance Received | For Making Taxable Supplies | Advance Voucher |
| Advance Received | but Supply not Provided | Refund Voucher |
| Advance Received | But Supply Partly Made | Issue Taxable Invoice for Part Supply and Refund Voucher for part |
| B is Registered Supplier | B Ordered good to A for Delivery to C which is B’s Client | A had already issued bill while removing goods for delivery to C, B can issue invoice even after delivery to c |
| Registered Person made Supply | Recipient Found some defective items and want to return | Credit note can be issued by Supplier only |
| Input tax transfer to branches | Input Service Distributor | ISD invoice |
| Job Work | Material send to job work | Delivery Challan |
*Aggregate Invoice:
If the value of multiple invoices is less than Rs 200 and the buyer is unregistered, the seller can issue an aggregate or bulk invoice for the multiple invoices on a daily basis.
For example, you may have issued 3 invoices in a day of Rs 80, Rs 90 and Rs 120. In such a case, you can issue a single invoice, totaling Rs 290, which is called an aggregate invoice.
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