TMI BlogContents of Invoice level informationX X X X Extracts X X X X X X X X Extracts X X X X ..... ) Tax Rate (CGST SGST or IGST and/ or Additional Tax) (vi) Tax Amounts (CGST SGST or IGST and / or Additional Tax) (vii) Place of Supply (State) (viii) For Capital Goods, there will be separate column in the Table of the return for ease of tracking of credit due and availed over the period as prescribed by GST law (ix) An Invoice may have two items having different tax rates or different HSN codes in case of B2B supplies. If the invoice contains more than one tax rate/one HSN Code, the taxpayer would have to submit line-wise information separately for each HSN Code / each tax rate 2. Invoices pertaining to B2C transactions (Inter-State B2C supplies for consumer on record)[ only supply transactions]: A. In respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case exports on payment of GST). (vi) Shipping Bill/ Bill of Export Number 5. Invoices pertaining to exempted including Nil rated supply [both for supply and purchase transaction ]: Aggregate value of all exempted (including Nil rated) supplies made by the taxpayer during the return period would be submitted. The aggregate value of exempted (including Nil rated) purchases would also be declared by the taxpayer in the return. 6. Bills of Entry relating to Import [only purchase transactions]: (i) Bill of Entry Number, Date and value (ii) Assessable Value for IGST (iii) 8-digit HSN Code for goods (iv) IGST rate (v) IGST Amount (vi) Importer s address (for transfer of IGST) [Will get auto populated in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advance payment received against a future supply of goods and/or services, then the following details would be required to be provided: (i) GSTIN/UID/GDI/Name of customer (ii) State Code (iii) HSN Code for goods / Accounting code for services (iv) Amount of advance received (v) Tax Rate (CGST and SGST or IGST and Additional Tax) (vi) Tax Amount (CGST and SGST or IGST and Additional Tax) 10. TDS: GST law may provide for provision of TDS (Tax Deducted at source) for certain supplies of goods and/or services made to specified categories of purchasers who will be obligated to deduct tax at a certain percentage from the payment due to the suppliers. They will be required to file a TDS return and submit the following de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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