GST invoice Format in Excel | Online Process, Fee in India [2020] - Onfiling
GST Services

GST Invoicing


GST Invoice 

A GST invoice refers to a document that contains all the relevant details of a business transaction and both the parties involved. It should include all details like product name, description, quantity, details of the supplier and the purchaser, terms of sale, the rate charged, discounts, etc.

Requirement Of GST Invoice 

 The government of India has also provided a sample GST invoice format. So it is good to issue GST invoice on the same guidelines.
 The crucial information as explained must be stated in GST Invoice-
  • Name, address and the GSTIN of the supplier
  • Nature of Invoice
  • Date of invoice
  • Name, address and the GSTIN of the recipient
  • Description of goods or services
  • HSN code of the goods ( Not required upto turnover of Rs. 1.5cr, Turnover between 1.5 -5 crores can use 2-digit HSN code, Turnover above 5 crores must use 4-digit HSN code 
  • Rate of tax
  • Place of delivery
  • Total value of the goods or services
  • Trade discounts
  • Signature in physical form or digital signature of the supplier
  • Bill of supply
When the supplier is registered under the composition scheme, then he has to issue a Bill of Supply instead of a tax invoice.

Supplementary Invoice/Debit Note

Whenever there is an upward revision in prices of a good or service supplied earlier and the same was chargeable to GST, then the supplier is liable to issue a supplementary invoice to the recipient. It should be issued within 30 days from the date of such price revision.

Credit note 

Whenever there is downward revision in price, credit note is issued on or before 30th September of the next financial year or before filing the annual return of GST, whichever is earlier.

Cross –Referencing of Invoices

As invoice is one of the crucial part in claiming credit for the GST paid, so it is necessary to upload returns on time so that credit flows to the end customer.

Raising Copies of Invoice

The GST Law requires businesses to keep copies of all of their invoices. The details of this are furnished below.

Invoices for Supply of Goods

The invoice must be prepared in triplicate. They will be clearly marked as:
  1. Original Copy for the use of the recipient
  1. Duplicate Copy for the use the transporter
  1. Triplicate Copy for the use of the supplier

Invoices for Supply of Services

The invoice must be prepared in duplicate and clearly marked as:
  1. Original Copy for the use of the recipient
  1. Duplicate Copy for the use the supplier


Yes. ‘Debit notes’ are akin to ‘supplementary invoices’. They are issued by the supplier for recording increase in taxable value or tax charged in the supply.
If the GST Council recommends that for specified category of goods, or for specific categories of supplies the tax invoice can be issued within a prescribed time, then the Government may issue a notification to implement such recommendation.
As per section 31(1), for issuing a Credit note, an invoice for a supply should have been issued earlier and subsequently the following situations should arise: ? The taxable value on which the tax is collected is more than the actual taxable value. ? The tax charged is more than what you should have charged. ? The recipient has returned the goods. ? The recipient has found that the services supplied by you are deficient.
No, only a registered taxable person can issue tax invoice. Also, section 29 specifically prohibits collection of tax by a person who is not a registered taxable person.
• Invoice number and date. • Customer name. • Shipping and billing address. • Customer and taxpayer's GSTIN (if registered) • Place of supply. • HSN code/ SAC code. • Item details i.e. description, quantity (number), unit (meter, kg etc.) • Taxable value and discounts.
Bill of supply should be issued by a supplier in the following cases: ? The supply is that of exempted goods or services; or ? The supplier has opted to pay tax under composition scheme.
As per the section 28(1) of the model GST Law, the answer depends upon the type of goods. ? If the goods are such that movement of goods are involved, then taxable invoice has to be issued before or at the time of removal of the goods. ? If supply of goods does not require movement of goods, then taxable invoice has to be issued at the time the goods are delivered to the recipient or when the goods are made available to the recipient.

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