TMI BlogParticulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]X X X X Extracts X X X X X X X X Extracts X X X X ..... or dash and slash symbolised as - and / respectively, and any combination thereof, unique for a financial year; date of its issue; if recipient is registered:- name, address and Goods and Services Tax Identification Number or Unique Identity Number,; If recipient is unregistered:- Value of supply is more than Rs. 50,000:- name and address of the recipient and the address of delivery, along with the name of the State and code, Value of supply is less than Rs. 50,000:- name and address of the recipient and the address of delivery, along with the name of the State and its code, and the recipient requests that such details be recorded in the tax invoice; Irrespective of the value of supply :- in cases invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of the State, in the case of a supply in the course of inter-State trade or commerce; address of delivery where the same is different from the place of supply; whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorised representative: in case invoice has been issued E-Invoice Quick Reference code, having embedded Invoice Reference Number (IRN) in it ; the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an e-invoice . the tax invoice shall have Quick Response (QR) code. Number of HSN digits required on tax invoice and class of registered person not required to ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. more than rupees five crores 6 Exemption from HSN Code :- A registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. Invoice in case of export of goods or services It i s important to note that particulars of an Export Invoice are same as a Tax Invoice. In the case of the export of goods or services, the invoice shall carry an endorsement Export is made under in payment of IGST :- SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER ..... X X X X Extracts X X X X X X X X Extracts X X X X
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