Documents to be issued under GST

[Ganeshan Kalyani]

A registered person should issue "Tax Invoice" for inter-state supply and also for intra-state supply of taxable goods. Tax invoice to be issued for B2B supply or B2C supply or export supply. The tax invoice should be issued before or at the time of supply of goods. The tax invoice should contain contents like description of the goods, quantity and value of goods, the tax charged thereon and other necessary particulars. Similarly a registered person supplying taxable service should raise tax invoice.

A registered person supplying exempt goods should issue "Bill of Supply" instead of tax invoice. A registered person may not issued tax invoice if the value of goods or services or both supplied is less than two hundred rupees. A taxpayer supplying both taxable and exempt goods in same invoice can issue "Income cum Bill of Supply". Tax should be charged against taxable goods in the invoice and exempt goods value alone will appear on invoice. In case of civil work (for e.g.) where continuous supply happens a taxpayer can issue invoice before or at the time of every successive statement.

Delivery challan is issued for sending material to job worker, repair, weighment, stock transfer within the branches of the same company in a State. In case parts of machinery is transported in more than a vehicle then each vehicle to be transported on the basis of delivery challan and a certified copy of tax invoice along with it. On the last leg of movement of goods the original invoice to be send with the vehicle. Delivery challan may also be issued while sending the goods on approval basis. On fructification of the transaction at the customer place the supplier shall issue a tax invoice s with applicable IGST or CGST/SGST. Similarly treatment to be given in case of art work is sent to the exhibition hall when the prospective customer is not known.

Self invoice to be raised by a supplier on receipt of goods or services from an unregistered dealer as he is liable to pay GST under reverse charge. "Receipt voucher" to be issued to customer giving advance money. In case the agreed supply do not take  place then Refund voucher to be issued to the customer. A monthly consolidated self invoice can be raised for supply attracting reverse charge provision u/s 9(4) of CGST Act, 2017. However, such facility is not given to the services covered u/s 9(3) of the Act. Payment voucher is also to be issued to the person supplying good or services covered under the said section.

Credit note to be issued in case the invoice value, taxable value and tax charged is more than what was supposed to be charge.It reduces the output liability. Debit Note is issued to increase the invoice value, taxable and tax value. It is like supplementary invoice.

In case the recipient of the goods want to return the goods back then he can send it under delivery challan cover and a credit note copy issued by the supplier. The number of documents issued in a month is required to be furnished in the return. Tax payer should have a check on the type of documents issued for types of transaction. In case the goods move under delivery challan instead of tax invoice then penalty can be for contravention of provision.