Invoice for supply of goods or services or both :
Tax Invoice, Credit and Debit Notes are very important documents in administration of GST. E-documents are permitted, even for transit checks and border posts.
Revised Invoice is also a ‘tax invoice’ – For purpose of section 31 of CGST Act, The expression “tax invoice” shall include any revised invoice issued by the supplier in respect of a supply made earlier – Explanation to section 31 of CGST Act.
Supplementary invoice is Debit Note – For the purpose of CGST Act, ‘Debit Note’ shall include a supplementary invoice – Explanation to section 32 of CGST Act.
Supplier – “Supplier” in relation to any goods or services or both shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied – section 2(102) of CGST Act.
Recipient – As per section 2(93) of CGST Act, “Recipient” of supply of goods or services or both means—
(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration,
(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available, and
(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered.
Any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied.
Tax invoice may not be issued if value less than Rs 200 – Tax invoice may not be issued if value goods or services or both is less than Rs 200, subject to such conditions and in such manner as may be prescribed – section 31(3) of CGST Act,