Goods and Services Tax (GST) Sales Bill in India

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What is Invoice/Bill?

It’s a document either online or in paper format in which details of supplier/ purchaser are incorporated like Name of the Sales/ purchaser, registration no. (VAT, Service Tax, UIN etc.)as well as in bill details of sales or purchases like Item name, Quantity, Tax rate, tax amount should be there. There is no specific format for invoices but there are some general formats.

Goods and Services Tax Invoice/Bill

GST invoice mean those invoices which are given or taken by the assessee who hold GSTIN (Goods and Service Tax Identification No). In these invoices assessee should describe the rate of tax and the amount as well as there should be bifurcation on interstate and intrastate sales/purchases. i.e. if there is intrastate sales /purchases in that case in invoice tax bifurcation will be done on CGST and SGST bases and if there is inter-state sales in that case IGST will be applicable.

Recommended: GST Online Return Filing Forms in India from GSTR-1 to 8

GST Sales Invoice/Bill

The invoice which are issued by the assesse to their purchaser. Generally in these bills there are already pre-printed company name and their GSTIN No. in these invoices there are an invoice bill no. that should be in a sequence. These invoice no. can be in any format as per the wish of the assessee. There should be date of sales on which invoice will be issue. Then there will be details of seller and the commodity details amount of sales and tax amount.

A Sample of GST Sales Bill Format for Indian Assesses

#Assesses’s Firm Name#
#Assesses’s Address of office of the Firm#
#Telephone No.#, #FAX No.#
#Email ID#
#GSTIN#
#Date _/_/__#
#Purchaser Name …………………….#
#Address and Contact Details of Purchaser ………………..#
#GSTIN of Purchaser …………………..#
S.No. Particulars Qty. Rate Amount
# Item Description# Quantity No. Per Product Rate Qty. * Rate
Total Amount
Less : Discount/ Adjustment
Add: *SGST @…….
Add: *CGST @…….
Add: ^[email protected]……..
Gross Total Amount
*if there is intra state sales in that case department prescribe rate should be applicable and tax rate will be define by the government.
^if there is Inter- state sales in that case IGST is applicable

Source: http://blog.saginfotech.com/gst-sales-bill-india

6 Replies to “Goods and Services Tax (GST) Sales Bill in India”

  1. S.Kesavan says:

    The numbering of Sales bill/invoice play a major role in matching of data fed into the system by the supplier and the recipient of goods and services. The mismatching of data can be completely eliminated if all the suppliers of goods/services follow the numbering of bills/invoices uniformly. A prescribed format of “Numbering” of bills/invoices would be of immense help to the assessees.

  2. VIJAY KUMAR MEHRA says:

    Dear Sir,

    My company is registered under Sales Tax Department in Delhi since 1984. The rate of tax under
    various items are defined therein. But under GST there is no code for reference for our subject related
    to Water & Waste Water Treatment Items/Equipments, also no mention for Effluent Treatment Plants / Sewage Treatment Plants & Water Treatment Plants. How can I enroll my company for above specific items / equipments.

  3. HEMANTH says:

    WHAT ABOUT THE OUTLETS WHO ARE BELOW 20LAKHS TURN OVER,DO THEY NEED TO GET THE GST NUMBER,
    HOW CAN A DISTRIBUTOR MAKE A BILL TO THAT OUT LETS

  4. HEMANTH says:

    HOW CAN GOVT KNOW THAT THESE OUTLETS MADE TURNOVER OF 20 LAKHS ONLY,
    HOW SHOULD FMCG DISTRIBUTORS MAKE A BILL TO NON GST BILL HOLDERS,
    SHOULD WE NEED TO UPLOAD THOSE BILLS OF THOSE OULTETS ALSO WHILE CLAIMING THE MONTHLY RETURNS.

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