Information for GST Invoices
- Name, address, and GSTIN of suppliers
- If recipient is registered then name, address, and GSTIN of recipient
- HSN code for goods or services
- If recipient is not registered and the value is more than RS 50,000
then,
Name and address of recipient
Address of delivery
State name and state code
HSN code reporting is as follows for business, since 1st April 2021
- Turnover above Rs 5 crore must use 6 digit HSN code
- Turnover less or equal Rs 5 crore must use 4 digit HSN code for all B2B
invoice. However this reporting is optional for B2C invoice
Reason for not issuing Tax invoice
Recipient not registered person or does not required such invoice.
Invoice copy for Goods
Must be prepared in triplicate
- Original copy for use of recipient
- Duplicate copy for use of transporter
- Triplicate copy for use of supplier
Invoice copy for Services
Must prepared in duplicate
- Original copy for use of recipient
- Duplicate copy for use of supplier
