GST
Mandatory details on a tax invoice
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Facts
Rule 46 lists the contents: supplier name, address and GSTIN, serial number, date, buyer details and GSTIN if registered, HSN or SAC, description, quantity, value, rate and tax amounts, place of supply, reverse charge indication, and signature.
Provisions and law
- Rule 46, CGST Rules 2017Tax invoice contents, including a consecutive serial number of up to 16 characters, unique for a financial year
- Notification 78/2020-Central TaxHSN of 4 digits for turnover up to ₹5 crore (B2B), 6 digits above ₹5 crore
Analysis
A missing GSTIN or place of supply can block the buyer's ITC. HSN digits depend on turnover. A digital signature or DSC can replace a physical signature on electronic invoices.
Conclusion
- Check your template against Rule 46.
- Add HSN with the right digits.
- Show place of supply for inter-state supplies.
- Sign or digitally sign.
A Savvy can do this for you
Invoice series, numbering and document summary (GSTR-1 Table 13)
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