GST Invoice for Goods and Services

GST Invoice for Goods and Services

by Sanjeev Archak

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:

  • Where the service provider is rendering exempt services
  • Where the service provider is paying tax under composition scheme

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).

  • where the supply to the recipient does not involve the movement of the goods, the tax invoice would be due at the time of delivery or making the goods available to the recipient. It is not necessary that every supply requires movement of goods on the basis that all goods are movable in nature.
  • The time of removal would matter only in cases where the removal of goods and the movement of goods is by virtue of the supply.
  • Consider the case of sale on approval basis. Goods would be removed at a certain time and may be delivered to the location of the recipient. However, it is not known at the time of removal, whether the transaction results in a supply. Therefore, the time of confirmation by the recipient that he wishes to retain the goods would be the due date for issuing the tax invoice.


Copies of Tax Invoice to be issued

In the case of sale of Goods:

  • the original copy being marked as ORIGINAL FOR RECIPIENT
  • the duplicate copy being marked as DUPLICATE FOR TRANSPORTER
  • the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.


In the case of supply of services:

  • the original copy being marked as ORIGINAL FOR RECIPIENT
  • the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

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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