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GST invoice is a bill or receipt of items sent or services that a seller or service provider offers to a customer. It specifically lists out the services/products, along with the total amount due. One can check a GST invoice to determine said product or service prices before CGST & SGST are levied on them. A GST invoice bill also displays the amount of taxes charged on each product or service, which an individual purchases from the seller or provider.




The following pointers are mandatory inclusions in such a bill – 

£  This invoice should be issued by an input distributor.

£  All supplementary bills/invoices.

£  Any revisions to the invoice generated by the supplier in the past.

Apart from these sections, a GST tax invoice must include these following particulars as well-

F   GSTIN, name and address of the supplier issuing a GST invoice,

F   Date of issuance,

F   A unique serial number not exceeding 16 digits,

F    In case of registered recipients, this bill should also include name, GSTIN and address of the receiving party as well,

F   A complete description of all services or goods provided, complete with HSN code,

F   Amount of discount applicable on these taxes, if any,

F   Tax amount,

F   Invoice valuation,

F   The rate at which CGST, SGST and IGST are charged should be mentioned on this bill,

F   The billing address and information,

F   Shipping address and information,

F    Reverse charge or forward charge,

                   F    Signature of the tax invoice issuer or authorized representative.









The invoice must be issued before or after the provision of service in case of taxable services. But such an invoice must be issued within a period of maximum 30 days from the provision of service. In case of Banking and Financial Services Institutions (BFSIs) such a period extends to 45 days.




E-invoice is basically a system through which normally generated invoices are electronically authenticated by GSTN.


£  E-invoice is a process through which a normally generated invoice is authenticated by GSTN. Post authentication, each invoice will be issued an IRN (i.e., Invoice Reference Number)


£  E-invoice is applicable only to B2B transactions (i.e. supply of goods or services or both to registered person)


£ E-invoicing basically aims reduction in evasion of tax; auto-population of various returns and also targets the reduction of reconciliations problem currently prevailing under GST.







E-invoicing is not applicable for following categories:


£  Special Economic Zones Units,

£  An insurer,

£  NBFCs

£  Goods Transport Agency,

£  Banking Companies,

£  Financial Institutions,

£  Person supplying passenger transportation services,

£  Person supplying services of admission to the exhibition of the cinematographic films in multiplexes services.


Additionally, e-invoicing doesn’t apply to any person having an aggregate turnover of less than 100 Crore (50 Crore from 1st April 2021) in a financial year.