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TAX INVOICE, CREDIT AND DEBIT NOTES

28. Tax invoice

  1. A registered taxable person supplying taxable goods shall, before or at the time of,-
    1. removal of goods for supply to the recipient, where the supply involves movementof goods, or
    2. delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed:

      PROVIDED that the Central/State Government may, on the recommendation of the Council, by notification, specify the categories of goods and/or supplies in respect of which the tax invoice shall be issued within such time as may be prescribed.
  2. A registered taxable person supplying taxable services shall, before or after the provision of service but within a period prescribed in this behalf, issue a tax invoice, showing the description, value, the tax payable thereon and such other particulars as may be prescribed:

    PROVIDED that the Central/State Government may, on the recommendation of the Council, by notification, specify the categories of services in respect of which any other document issued in relation to the supply shall be deemed to be a tax invoice, subject to such conditions and limitations as may be prescribed
  3. Notwithstanding anything contained in sub-sections (1) and (2):
    1. a registered taxable person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period starting from the effective date of registration till the date of issuance of certificate of registration to him;
    2. a registered taxable person supplying exempted goods and/or services or paying tax under the provisions of section 9 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:

      3. PROVIDEDthat the registered taxable person may not issue a bill of supply if the value of the goods or services supplied is less than one hundred rupees except where the recipient of the goods or services requires such bill.
    3. a registered taxable person shall, on receipt of advance payment with respect to any supply of goods or services by him, issue a receipt voucher or any other document, including therein such particulars as may be prescribed, evidencing receipt of such payment;
    4. a registered taxable person who is liable to pay tax under sub-section (3) of section 8 shall issue an invoice in respect of goods or services received by him on the date of receipt of goods or services from a person who is not registered under the Act.
  4. In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.
  5. In case of continuous supply of services,
    1. where the due date of payment is ascertainable from the contract, the invoice shall be issued before or after the payment is liable to be made by the recipient but within a period prescribed in this behalf whether or not any payment has been received by the supplier of the service;
    2. where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or after each such time when the supplier of service receives the payment but within a period prescribed in this behalf;
    3. where the payment is linked to the completion of an event, the invoice shall be issued before or after the time of completion of that event but within a period prescribed in this behalf.
  6. In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply effected before such cessation.
  7. For the purposes of sub section (4) and (5), the Central or a State Government may on the recommendation of the Council, specify, by notification, the supply of goods or services that shall be treated as continuous supply of goods or services.
  8. Notwithstanding anything contained in sub-section (1), where the goods (being sent or taken on approval or sale or return or similar terms) are removed before it is known whether a supply will take place, the invoice shall be issued before or at the time when it becomes known that the supply has taken place or six months from the date of removal, whichever is earlier.

    9. Explanation .- The expression “tax invoice” shall be deemed to include a document issued by an Input Service Distributor under section 21, and shall also include any revised invoice issued by the supplier in respect of a supply made earlier.
Utilization of the Fund Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations Treatment of long term construction / works contracts Treatment of branch transfers Treatment of the amount recovered or refunded pursuant to revision of returns Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings Transitional provisions for availing Cenvat credit in certain cases Transfer of property to be void in certain cases Value of taxable supply Taxable person Taxability of supply of services in certain cases Tax wrongfully collected and deposited with the Central or a State Government Tax Return Preparers Tax paid on goods lying with agents to be allowed as credit Tax paid on capital goods lying with agents to be allowed as credit Tax not to be collected by unregistered taxable person Manner of distribution of credit by Input Service Distributor Manner of recovery of credit distributed in excess Tax deduction at source Tax collected but not deposited with the Central or a State Government Taxability of supply of goods in certain cases Taking input tax credit in respect of inputs sent for job work Taking assistance from an IT professional Time of supply of services Time of supply of goods Summary assessment in certain special cases Special procedure for removal of goods for certain purposes Special provision regarding liability to pay tax, interest or penalty in certain cases Special Procedure for certain processes Special audit Short title, extent and commencement Powers of SGST/CGST officers under the Act Service of notice in certain circumstances Semi-finished goods removed for job work and returned on or after the appointed day Self-Assessment Scrutiny of returns Rounding off of tax etc. Revocation of cancellation of registration Revisional powers of Chief Commissioner or Commissioner Matching, reversal and reclaim of reduction in output tax liability Matching, reversal and reclaim of input tax credit Returns Notice to return defaulters Repeal and saving Removal of difficulties Relevancy of statements under certain circumstances Registration Refund of tax Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law Refund in certain cases Rectification of mistakes or errors apparent from record Rectification of Advance Ruling Recovery of Input Tax Credit and Interest thereon Recovery of tax Publication of rules and notifications and laying of rules before Parliament / State Legislature Publication of information respecting persons in certain cases Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Provisional attachment to protect revenue in certain cases Provisional Assessment Prosecution Progressive or periodic supply of goods or services Procedure on receipt of application Power of inspection, search and seizure. Procedure of the Authority and the Appellate Authority Presumption as to documents in certain cases Presumption of culpable mental state Power to summon persons to give evidence and produce documents Power of inspection, search and seizure Power to impose penalty in certain cases Power to grant exemption from tax Power to collect statistics Power of Central (or State) Government to make rules Power of CAG to call for information for audit Power to arrest Persons discharging functions under the Act shall be deemed to be public servants Period of retention of accounts Pending refund claims to be disposed of under earlier law Penalty for failure to furnish information return Payment of tax, interest, penalty and other amounts Payment of tax and other amount in installments. Sums due to be paid notwithstanding appeal etc. Orders of Appellate Tribunal Orders of the Appellate Authority Officers required to assist CGST/SGST officers Powers of officers under the state Powers of officers under the Central Offences and penalties Offences by Companies and certain other persons Obligation to furnish information return Non Appealable decisions and orders Constitution of the National Appellate Tribunal Migration of existing taxpayers to GST Meaning and scope of supply Liability of partners of firm to pay tax Liability of guardians, trustees etc. Liability of directors of private company Liability of Court of Wards etc. Liability in case of company in liquidation Liability in case of transfer of business Liability in other cases Liability in case of amalgamation /merger of companies Liability of agent and principal Levy of late fee Levy of fees Levy and Collection of Central/State Goods and Services Tax Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract Interest on refund of pre-deposit interest on delayed payment of tax Interest on delayed refunds Instructions to gst officers Inspection of goods in movement Claim of input tax credit and provisional acceptance thereof Inputs removed for job work and returned on or after the appointed day Initiation of recovery proceedings Indemnity Hearing before Supreme Court Powers of sgst/cgst officers under the act gst compliance rating Goods sent on approval basis returned on or after the appointed day General provisions relating to determination of tax General provisions General power to make regulations General penalty General disciplines related to penalty Furnishing details of outward supplies Furnishing details of inward supplies First return Tax to be first charge on property Appeals to first appellate authority Finished goods removed for carrying out certain processes and returned on or after the appointed day Final return Finalization of proceedings relating to output duty or tax liability Exempted goods returned to the place of business on or after the appointed day Exclusion of time taken for copy Eligibility and conditions for taking input tax credit Effect of amendments, etc., of rules, notifications or orders Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day Drawal of samples Disclosure of information required under section 141 Disclosure of information by a public servant Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willfulmisstatement or suppression of facts Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts Detention, seizure and release of goods and conveyances in transit Delegation of powers Definitions Deduction of tax source Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Credit of eligible duties and taxes in respect of inputs or input services during transit Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme Credit distribution of service tax by ISD Credit and debit notes Continuation and validation of certain recovery proceedings Consumer welfare Fund Constitution of the Appellate Tribunal Confiscation or penalty not to interfere with other punishments Confiscation of goods and/or conveyances and levy of penalty Compounding of offence Composition levy Collection of tax at source Cognizance of offences Classes of officers under the state goods and services tax act Classes of officers under the central goods and services tax act Claim of cenvat credit to be disposed of under the earlier law Change in rate of tax in respect of supply of goods or services Special provisions relating to casual taxable person and non-resident taxable person Cancellation of registration Burden of proof Bar on recovery proceedings Bar of jurisdiction of civil courts Availability of credit in special circumstances Powers of the authority and appellate authority Authority for advance ruling Audit by tax authorities Assessment of unregistered persons Assessment proceedings, etc. not to be invalid on certain grounds Assessment of non-filers of returns Apportionment of credit and blocked credits Appointment of officers under the state goods and services tax act Appointment of officers under the state goods and services tax act Applicability of advance ruling Applicability of advance ruling Appellate authority for advance ruling Appearance by authorised representative Appeal to the supreme court Appeal to the high court Appeals to the appellate tribunal Appeal not to be filed in certain cases Appeal to the appellate authority Anti-profiteering measure Annual return Amount of tax to be indicated in tax invoice and other documents Amount of CENVAT credit carried forward in a return to be allowed as input tax credit Amendment of registration Definitions Advance Ruling to be void in certain circumstances Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Accounts and other records Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence