The Government of India has specified the Rules regarding the issuance of GST invoice, a time frame for the issuance of the invoice and the type of invoice under the GST law.

The invoice shall be in GSTINV01. You can access the format of the invoice here. The GST Rules has specified two types of invoices – tax invoice and bill of supply in case of supply of services.

GST Invoice for Services

A tax invoice has to be issued within 30 days from the date of supply of taxable service. A bill of supply is raised in certain conditions. There are instances where the service provider is not required to charge GST and hence is not required to raise a tax invoice. In such cases, a bill of supply is issued.

Cases where the bill of supply can be issued:

GST Invoice for Goods

A tax invoice can be issued at or before the time of removal of the goods for making the supply, where the supply can be made only on moving the goods (either by the supplier or by the recipient, or any other person).


Copies of Tax Invoice to be issued

In the case of sale of Goods:


In the case of supply of services:

The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1.


For more updates, tips and best practices on GST, talk to our experts at IntegraBooks and you can also follow our blogs to know the latest things happening on the Goods and Services Tax.





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