Understanding GST Invoice Requirements: Key Details, Exceptions, and Adjustments for Taxable Goods and Services Supply

A tax invoice under GST is required for registered persons supplying taxable goods or services, either at the time of removal or delivery. It must include specific details such as description, quantity, value, and tax charged. Exceptions include supplies under INR 200 or exempted goods, where a bill of supply is issued instead. A revised invoice can be issued post-registration. Receipt and refund vouchers manage advance payments. In continuous supply, invoices align with payment or event completion. Credit notes adjust tax liabilities for canceled services or returned goods. Specific invoice content is mandated, including supplier and recipient details, tax rates, and signatures.

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