{"id":4953,"date":"2024-10-01T04:04:39","date_gmt":"2024-09-30T22:34:39","guid":{"rendered":"https:\/\/razorpay.com\/learn\/?p=4953"},"modified":"2025-03-25T17:01:33","modified_gmt":"2025-03-25T11:31:33","slug":"gst-invoice-guide-how-to-create-one","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/","title":{"rendered":"How to Create GST Invoices \u2013 Format, Types &#038; Guide"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dac0980f11b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dac0980f11b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#What-Is-a-GST-Invoice\" >What Is a GST Invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#Components-of-a-GST-Invoice-Bill\" >Components of a GST Invoice Bill<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#GST-Bill-Example-Format\" >GST Bill Example Format<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#Who-Should-Issue-a-GST-Invoice\" >Who Should Issue a GST Invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#When-Should-a-GST-Invoice-Be-Issued\" >When Should a GST Invoice Be Issued?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#What-Are-The-Types-of-GST-Invoices\" >What Are The Types of GST Invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#Can-You-Revise-Invoices-Issued-Before-GST\" >Can You Revise Invoices Issued Before GST?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#GST-Invoicing-Under-Special-Cases\" >GST Invoicing Under Special Cases?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#GST-invoice-Rules\" >GST invoice Rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#How-to-Create-a-GST-Invoice\" >How to Create a GST Invoice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#How-Many-Essential-Copies-for-the-GST-Invoice-Should-Be-Issued\" >How Many Essential Copies for the GST Invoice Should Be Issued?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#How-to-Personalize-GST-invoices\" >How to Personalize GST invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/razorpay.com\/learn\/gst-invoice-guide-how-to-create-one\/#Frequently-Asked-Questions-FAQs\" >Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What-Is-a-GST-Invoice\"><\/span><b>What Is a GST Invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A GST invoice is a detailed document provided by a seller or service provider to a customer, listing the goods or services sold. It includes itemized pricing before taxes, as well as the applicable GST components such as <a href=\"https:\/\/razorpay.com\/learn\/what-is-cgst-sgst-igst\/\">CGST and SGST<\/a>. This invoice serves as proof of the transaction and is essential for both the seller and buyer to ensure accurate tax filings and compliance with GST regulations. It allows buyers to verify product or service costs and track the total amount due after tax is applied.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Components-of-a-GST-Invoice-Bill\"><\/span><b>Components of a GST Invoice Bill<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unique <a href=\"https:\/\/razorpay.com\/blog\/invoice-number\/\">invoice number<\/a> and date of issue of invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplier name, address, and GSTIN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customer name<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shipping and billing address details<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers&#8217; and customers&#8217; <a href=\"https:\/\/razorpay.com\/learn\/what-is-gstin-all-you-know-about-your-15-digits-gstin\/\">GSTIN number<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Place of supply and delivery locations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/razorpay.com\/learn\/hsn-sac-code-full-form-meaning-explained\/\">HSN code<\/a> for goods and <a href=\"https:\/\/razorpay.com\/learn\/hsn-sac-code-full-form-meaning-explained\/\">SAC code<\/a> for services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Description of the items dispatched (details of goods or services)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity and unit of measurement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total value of supply and taxable value<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/razorpay.com\/learn\/gst-rates-goods-and-service-tax-rates-slabs\/\">GST rates<\/a> plus tax amount segregated into CGST\/SGST\/IGST\/UTGST\/cess<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reverse charge if applicable<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Discounts, if any<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handwritten or digital signature of the supplier or authorised representative<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If the recipient is not registered under <a href=\"https:\/\/razorpay.com\/learn\/gst-goods-and-services-tax-guide\/\">GST<\/a> and the invoice value exceeds \u20b950,000, then the<\/span> <span style=\"font-weight: 400;\">invoicing under GST should include the following additional details:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name and address of the recipient<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Delivery address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of the State and State code<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GST-Bill-Example-Format\"><\/span><b>GST Bill Example Format<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The format of a GST invoice differs based on the business&#8217;s needs and industry standards. The following image provides a general example of the GST invoice format.<\/span><\/p>\n<h3><b><img decoding=\"async\" class=\"aligncenter wp-image-13763 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-1.49.21\u202fPM.webp\" alt=\"GST Invoice\" width=\"1558\" height=\"1442\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-1.49.21\u202fPM.webp 1558w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-1.49.21\u202fPM-300x278.webp 300w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-1.49.21\u202fPM-1024x948.webp 1024w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-1.49.21\u202fPM-768x711.webp 768w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-1.49.21\u202fPM-1536x1422.webp 1536w\" sizes=\"(max-width: 1558px) 100vw, 1558px\" \/><\/b><\/h3>\n<h3><b>Prescribed GST Bill Formats<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tax authorities provide standardized templates for the GST bill. It outlines mandatory fields like supplier and recipient details, invoice number, date, tax breakdown, and total payable amount. The template below represents a typical GST bill format, which can be customised to suit your branding and layout preferences.<\/span><\/p>\n<h3><b><img decoding=\"async\" class=\"aligncenter wp-image-13764 size-full\" src=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-12.39.24\u202fPM.webp\" alt=\"GST Invoice Format\" width=\"1434\" height=\"1258\" srcset=\"https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-12.39.24\u202fPM.webp 1434w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-12.39.24\u202fPM-300x263.webp 300w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-12.39.24\u202fPM-1024x898.webp 1024w, https:\/\/d6xcmfyh68wv8.cloudfront.net\/learn-content\/uploads\/2024\/04\/Screenshot-2024-10-01-at-12.39.24\u202fPM-768x674.webp 768w\" sizes=\"(max-width: 1434px) 100vw, 1434px\" \/><\/b><\/h3>\n<h2><span class=\"ez-toc-section\" id=\"Who-Should-Issue-a-GST-Invoice\"><\/span><b>Who Should Issue a GST Invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST-registered businesses must issue such invoices for the sale of goods and services. These invoices must include a detailed list of the products or services provided and the payment amount due. To claim input tax credit (ITC), businesses should ensure they receive GST-compliant invoices from their vendors.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"When-Should-a-GST-Invoice-Be-Issued\"><\/span><b>When Should a GST Invoice Be Issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">GST laws mandate specific timelines for issuing invoices, revised bills, <a href=\"https:\/\/razorpay.com\/blog\/what-is-debit-note\/\">debit notes<\/a>, and <a href=\"https:\/\/razorpay.com\/blog\/what-is-credit-note\/\">credit notes<\/a> based on the type of supply. For goods, a GST <a href=\"https:\/\/razorpay.com\/blog\/tax-invoice\/\">tax invoice<\/a> must be issued when the value exceeds \u20b9200. However, GST-registered suppliers must issue invoices upon customer request, regardless of value. Timelines vary based on the nature of goods and services supplied:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goods (Normal Case)<\/b><span style=\"font-weight: 400;\">: An invoice must be issued before or at the time the goods are removed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goods (Continuous Supply)<\/b><span style=\"font-weight: 400;\">: An invoice must be issued before or at the time of each successive event, either upon issuing statements of accounts or receiving payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Services (General Case)<\/b><span style=\"font-weight: 400;\">: An invoice must be issued within 30 days from the date the service is provided.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Services (Banks &amp; NBFCs)<\/b><span style=\"font-weight: 400;\">: An invoice must be issued within 45 days from the date the service is provided.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"What-Are-The-Types-of-GST-Invoices\"><\/span><b>What Are The Types of GST Invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Bill of Supply<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A Bill of supply is similar to a GST tax invoice but does not include tax charges. It is issued when GST does not apply to a transaction. For example, it is used for exempt goods or services or when a supplier is registered under the <a href=\"https:\/\/razorpay.com\/learn\/gst-composition-scheme-benefits\/\">composition scheme<\/a>.<\/span><\/p>\n<h3><b>2. Invoice-cum-Bill of Supply<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">An Invoice-cum-Bill of supply is a combined document used when both taxable and exempt goods or services are supplied to unregistered buyers.<\/span><\/p>\n<h3><b>3. Aggregate Invoice<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">An aggregate invoice is issued for multiple transactions where the total value is less than \u20b9200 and the buyer is unregistered. It simplifies billing by consolidating these smaller transactions into a single invoice.<\/span><\/p>\n<h3><b>4. Reverse Charge Invoice<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Under the <a href=\"https:\/\/razorpay.com\/learn\/reverse-charge-mechanism-gst\/\">reverse charge mechanism<\/a> (RCM), the recipient, instead of the supplier, issues the invoice and directly pays the GST to the government. A payment voucher should also issued along with this invoice.<\/span><\/p>\n<h3><b>5. Debit and Credit Notes<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Debit notes are issued in scenarios where the original invoice amount needs to be increased. This could occur when the tax charged in the original invoice was less than required. Debit notes are used to adjust post-supply price increases due to market changes or supplier-recipient agreements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Credit notes are used in situations where the amount on the original invoice needs to be reduced. This occurs when the tax charged in the original invoice is more than required. Credit notes are issued to process returns of goods or services and provide post-supply discounts.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can-You-Revise-Invoices-Issued-Before-GST\"><\/span><b>Can You Revise Invoices Issued Before GST?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It is possible to revise invoices issued before obtaining registration under GST. After receiving <a href=\"https:\/\/razorpay.com\/learn\/gst-registration-eligibility-process-documents-and-penalties\/\">GST registration<\/a>, taxpayers have one month to issue revised tax invoices for transactions between the registration&#8217;s effective date and certificate receipt. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">These revised invoices replace the original ones and must be used to report the sales in <a href=\"https:\/\/razorpay.com\/learn\/types-gst-taxes-returns\/\">GST returns<\/a>, pay the applicable GST, and allow B2B customers to claim ITC. The revised invoice must be clearly labelled as a &#8220;Revised Tax Invoice&#8221; to ensure compliance.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST-Invoicing-Under-Special-Cases\"><\/span><b>GST Invoicing Under Special Cases?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">While the general format for a tax invoice is outlined under Rule 46 of the GST regulations, there are specific relaxations and additional requirements for certain industries. For example, special formats apply to banks, insurance companies, and financial institutions, as well as to goods transport agencies, passenger transport services, and input service distributors. For instance:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial entities can issue a single monthly tax document that covers all supplies for that period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Passenger transportation service providers can use tickets as tax invoices.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"GST-invoice-Rules\"><\/span><b>GST invoice Rules<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are a few important <\/span><span style=\"font-weight: 400;\">GST rules<\/span><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h3><b>Minimum Amount for Raising a GST Invoice<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Under the GST Act, an invoice is not mandatory for transactions less than \u20b9200 if the recipient is unregistered and does not request an invoice. However, businesses can issue a consolidated invoice at the end of the day that summarises all small transactions. This approach not only streamlines the invoicing process but also ensures accurate tracking of sales and administrative overhead.<\/span><\/p>\n<h3><b>Handling Purchases from Unregistered Dealers (URD) &#8211; Reverse Charge Invoice<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">When a registered business purchases goods or services from an unregistered supplier under the <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/razorpay.com\/learn\/reverse-charge-mechanism-gst\/\">reverse charge mechanism<\/a> in GST<\/span><span style=\"font-weight: 400;\">, the responsibility to issue an invoice falls on the recipient. This means that the recipient must create and maintain a valid invoice to document the purchase. For instance, if a manufacturer buys raw materials from a local supplier who is unregistered, the manufacturer must issue an invoice reflecting the GST applicable to that purchase.<\/span><\/p>\n<h3><b>Handling Advance Payments \u2013 Receipt Voucher<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">For any <a href=\"https:\/\/razorpay.com\/learn\/what-is-advance-payment\/\">advance payments<\/a> received before the delivery of goods or services, suppliers are required to issue a receipt voucher. This voucher acts as proof of the advance payment and is important for both the supplier&#8217;s and the recipient\u2019s accounting records. It should include key details like the supplier&#8217;s and recipient&#8217;s names, addresses, GST identification numbers, the amount received, and a description of the goods or services.<\/span><\/p>\n<h3><b>Handling Exports Effectively &#8211; Export Invoice<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Export invoices are specialised <a href=\"https:\/\/razorpay.com\/learn\/documents-required-for-gst-registration\/\">GST documents<\/a> for international clients that contain unique details beyond GST <a href=\"https:\/\/razorpay.com\/blog\/what-is-standard-invoice\/\">standard invoices<\/a>. These include a &#8220;Supply meant for export&#8221; statement, destination country, and shipping information like bill details, date, number, and port code. They also specify <a href=\"https:\/\/razorpay.com\/blog\/different-types-of-payment-methods\/\">payment method<\/a>, currency, and conversion rate. This documentation ensures proper customs and tax compliance.<\/span><\/p>\n<h3><b>Handling Special Deliveries &#8211; Delivery Challan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A Delivery Challan serves as a document for specific types of deliveries and transactions. It must be issued in various scenarios, including:<\/span><\/p>\n<ul>\n<li><b>Job Work<\/b><span style=\"font-weight: 400;\">: When sending goods for job work, such as a manufacturer sending components to a workshop for assembly, a Delivery Challan is required.<\/span><\/li>\n<li><b>Unknown Quantities<\/b><span style=\"font-weight: 400;\">: For the supply of liquid gas or other goods where the quantity is not ascertainable at the time of dispatch, a Delivery Challan can be used.<\/span><\/li>\n<li><b>Goods Sent on Approval<\/b><span style=\"font-weight: 400;\">: When goods are sent for approval or on a return basis, a Delivery Challan should accompany the goods.<\/span><\/li>\n<li><b>Exhibitions<\/b><span style=\"font-weight: 400;\">: Goods removed from the country for exhibitions or promotional events should be documented with a Delivery Challan. It clarifies that the items are for display and not for sale at that time.<\/span><\/li>\n<\/ul>\n<h3><b>Handling Revisions in Invoice Values \u2013 Debit Note \/ Credit Note<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Adjustments to the values of invoices after they have been issued are essential to maintain accurate records and compliance with GST regulations. Businesses must issue either a debit note or a credit note, depending on the nature of the adjustment.<\/span><\/p>\n<p><b>Debit Notes<\/b><span style=\"font-weight: 400;\"> are issued when an additional amount needs to be paid. This situation arises when the original invoice was issued at a lower taxable value. For example, if a service provider realises they are undercharged for their services after issuing the invoice, they should issue a debit note to the customer to request the additional payment.<\/span><\/p>\n<p><b>Credit Notes<\/b><span style=\"font-weight: 400;\"> are issued when the amount payable decreases. This occurs when the original invoice was raised at a higher taxable value or tax amount than necessary. For instance, if a retailer returns unsold goods to a supplier, a credit note must be issued to adjust the original sale price.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Create-a-GST-Invoice\"><\/span><b>How to Create a GST Invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Such an invoice contains all the details of the supply of goods or services and applicable GST taxes and discounts. Creation of these invoices can be done manually or through computer software.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Numerous accounting software programs are available which have an in-built invoice-generation facility. Once you enter the sales\/ outward supply and all relevant details, an invoice is automatically generated, printed, and issued to the buyer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Following are the basic steps to understand how to make a GST bill. No matter what kind of software anyone uses, these steps are more or less the same.<\/span><\/p>\n<h3><b>STEP 1: Select the option \u2018Invoice\u2019 (built-in every accounting\/GST software)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Choose the relevant branch (out of multiple branches) that will issue the invoice. If there is no branch, this option will not appear.\u00a0<\/span><\/p>\n<h3><b>STEP 2: Feed-in Date of Invoice:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Type in the Invoice Date. One can also set the date of payment if outward supply is made on a credit basis. If payment is received on the same date, then the invoice date and the payment date will be the same.<\/span><\/p>\n<h3><b>STEP 3: Choose the debtor\/customer from the list:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The list of customers\/debtors is to be fed in before you create an invoice. The drop-down tab will show all these debtors. Select the relevant customer. If you haven\u2019t fed in customer data, you can easily use the option \u2018Create Debtor\/Customer.\u2019\u00a0<\/span><\/p>\n<h3><b>STEP 4: Choose the Place of Supply<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Place of supply is an essential requirement to ascertain the GST tax type: \u2018IGST or CGST &amp; SGST.\u2019 The place of supply will be self-selected according to the delivery\/shipment address. If such address is not known, the place of supply will be deemed to be the State where such supplier is registered.<\/span><\/p>\n<h3><b>STEP 5: Feed-in the details of goods or services<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">From the drop-down tab, simply select the goods or services to be supplied. If such a list is not previously typed in, one can simply select \u2018Create Item\u2019 and type in the relevant details of goods\/services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The CGST tax rate will auto-populate (based on the universal HSN\/SAC codes generally built-in software). Then, select the unit, quantity, and any discount\/incentives. <\/span><span style=\"font-weight: 400;\">IGST or CGST &amp; SGST<\/span><span style=\"font-weight: 400;\"> for the selected goods\/services will be automatically shown.<\/span><\/p>\n<h3><b>STEP 6: Click to Create GST Invoice:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If all the above details are given, simply click the \u2018Create GST Invoice\u2019 option. Such an invoice is downloadable (either in Excel or PDF format) and can be printed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One can also create an invoice using this online facility: <\/span><span style=\"font-weight: 400;\">Razorpay Invoices<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><b><i>Important Note: <\/i><\/b><span style=\"font-weight: 400;\">The above steps are for the creation of a \u2018GST Tax Invoice\u2019 meant for Regular Taxpayers. For Composition Taxpayers, \u2018Bill of Supply\u2019 is created for which the above steps are equally applicable. The only difference: GST Tax cannot be charged in a Bill of Supply. The Tax Invoice and Bill of Supply have been explained below.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can also calculate GST using Razorpay\u2019s <\/span><span style=\"font-weight: 400;\">Online GST calculator<\/span><span style=\"font-weight: 400;\"> based on different tax slabs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can instantly validate a GSTIN using our free <\/span><span style=\"font-weight: 400;\">GST Number Search &amp; Verification Tool<\/span><span style=\"font-weight: 400;\">, which helps you verify the authenticity of a GST number online.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-Many-Essential-Copies-for-the-GST-Invoice-Should-Be-Issued\"><\/span><b>How Many Essential Copies for the GST Invoice Should Be Issued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Copies for Goods Supply<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">In the context of goods supply under the GST system, it is mandatory to issue three essential copies of the invoice:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Original Copy<\/b><span style=\"font-weight: 400;\">: This is intended for the recipient of the goods. It serves as proof of the transaction and is necessary for the recipient to claim the <a href=\"https:\/\/razorpay.com\/learn\/input-tax-credit-under-gst\/\">Input Tax Credit<\/a> (ITC).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Duplicate Copy<\/b><span style=\"font-weight: 400;\">: This copy is for the transporter or the individual in charge of moving the goods. It is used to verify the details of the goods being transported and to ensure that the correct items are delivered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Triplicate Copy<\/b><span style=\"font-weight: 400;\">: The supplier retains this copy for their records. It is used for bookkeeping and tax compliance purposes, serving as evidence of the sale.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each copy plays a crucial role in the logistics and documentation processes, ensuring transparency and accountability in the movement of goods and the claiming of ITC.<\/span><\/p>\n<h3><b>2. Copies for Services Supply<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">For the supply of services, the invoicing process is more streamlined, involving only two key copies:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Original Document<\/b><span style=\"font-weight: 400;\">: This is provided to the service recipient. The recipient uses it to substantiate the receipt of the service for accounting and ITC claims.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Duplicate Copy<\/b><span style=\"font-weight: 400;\">: The service provider keeps this copy for internal record-keeping. It helps maintain accurate financial records and fulfil tax obligations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The nature of service transactions does not necessitate additional copies since there is no physical movement of goods that requires tracking or verification by multiple parties.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-to-Personalize-GST-invoices\"><\/span><b>How to Personalize GST invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Making your invoices stand out can significantly elevate your business image. One effective way to achieve this is by adding your company logo. You can use Razorpay to customise your invoices by adding detailed descriptions, discounts, GST cess, tax types (exclusive\/inclusive), and ITC information. You can also select your default business for invoicing and choose print sizes and orientations that suit your needs.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In conclusion, the GST invoice is essential for transparency and compliance in the taxation system. Its standardized format streamlines tax collection and ensures accurate transaction reporting. Additionally, GST invoices serve as proof of purchase and allow businesses to claim input tax credits, mitigating the cascading effect of taxes. Overall, they simplify the tax structure, enhance business operations, and support economic growth.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently-Asked-Questions-FAQs\"><\/span><b>Frequently Asked Questions (FAQs)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><b>1. Can I Issue Invoices Without GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses registered under GST in India must issue a GST invoice for sales. A delivery challan is used instead if no sale occurs, but goods move. Non-registered entities or transactions exempt from GST can issue invoices without GST details<\/span><b>.<\/b><\/p>\n<h3><b>2. Is a Handwritten GST Invoice Valid?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, the GST invoice can be handwritten as long as it is legible and contains all the required details.<\/span><\/p>\n<h3><b>3. Is It Necessary to Mention HSN or SAC Codes on a GST Invoice?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, mentioning HSN or SAC codes on a GST invoice is mandatory in India. For businesses with turnover above \u20b95 crore, 6-digit codes are required. For those below, 4-digit codes for goods and services suffice.<\/span><\/p>\n<h3><b>4. How Do I Check the Validity of a GST Invoice?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To check a GST invoice\u2019s validity in India, verify the GSTIN on the invoice using the <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">GST portal<\/a>\u2019s \u2018Search Taxpayer\u2019 option. Input the GSTIN; a valid entry will display the taxpayer\u2019s details, while an invalid one will prompt an error message.<\/span><\/p>\n<h3><b>5. How Can I Track My GST Invoice for Input Tax Credit Purposes?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You can track GST invoices for ITC through Form GSTR-1\/IFF and view them in Form GSTR-2B.<\/span><\/p>\n<h3><b>6. Can I Use Invoicing Software to Generate GST-Compliant Invoices?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, you can use invoicing software to generate GST-compliant invoices in India.<\/span><\/p>\n<h3><b>7. How Often Should I Issue GST Invoices and File GST Returns?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">GST invoices should be issued within 30 days of the service supply. Regular businesses with over \u20b95 crore turnover can file two monthly and one annual return. Small taxpayers under the QRMP scheme file quarterly returns and pay taxes monthly.<\/span><\/p>\n<h3><b>8. Can I Make Corrections to an Already-Issued GST Invoice?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Corrections to an already-issued GST invoice can be made through a revised or supplementary invoice. For significant changes, issue a credit or debit note. Ensure all amendments comply with GST regulations and are reported in the monthly returns.<\/span><\/p>\n<h3><b>9. What Is the Process for Cancelling a GST Invoice?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To cancel a GST invoice in India, log into the GST portal, navigate to the \u2018e-Invoice\u2019 section, and select \u2018Cancel e-Invoice\u2019. Enter the invoice reference number (IRN), choose a cancellation reason, add remarks if necessary, and submit. The cancellation must comply with the GST regulations.<\/span><\/p>\n<h3><b>10. Are There Penalties for Non-Compliance With GST Invoicing Rules?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, non-compliance with GST invoicing rules can result in penalties. For not issuing an invoice, the penalty is 100% of the tax due or \u20b910,000, whichever is higher and a penalty of \u20b925,000 for incorrect invoicing. Specific offences may attract different penalties.<\/span><\/p>\n<h3><b>11. What is the Time limit for issuing the GST invoice?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The time limit for issuing an invoice varies based on the type of supply. For taxable services, the invoice must be issued within 30 days from the date of supply, while for goods involving movement, the invoice should be issued before or at the time of removal of the goods.<\/span><\/p>\n<p><em><b>Related Read: <\/b><a href=\"https:\/\/razorpay.com\/learn\/how-to-calculate-gst-in-excel-formula-for-gst\/\"><b>Excel Formula for GST: Learn How to Calculate Step by Step<\/b><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>There are various types of GST invoices depending on the type of GST taxpayer. Read this article to know more. <\/p>\n","protected":false},"author":151156477,"featured_media":4958,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3435],"tags":[2039,3811,3530],"class_list":{"0":"post-4953","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-tax-government","8":"tag-gst","9":"tag-gst-bill","10":"tag-gst-invoice"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156477"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=4953"}],"version-history":[{"count":35,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4953\/revisions"}],"predecessor-version":[{"id":16630,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/4953\/revisions\/16630"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/4958"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=4953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=4953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=4953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}