Issue of verious type of documents under GST

LEGAL FRAMEWORK FOR DOCUMENTS RELATING TO SUPPY  (4 SECTIONS + 10 RULES)
SECTION	SUB-SECTION	PARTICULARS	DOCUMENTS
31	1	Registered person is required to issue Tax Invoice before or at the time of removal of goods.	TAX INVOICE FOR GOODS
	2	Registered person is required to issue Tax Invoice before or within 30 days from the date of providing of services.	TAX INVOICE FOR SERVICES
	3(a)	Revised invoice from the effective date of registration till the issuance of certificate of registration.	REVISED INVOICE
	3(b)	Tax invoice is not required to be issued if value is less than Rs. 200/-
	3(c)	Bill of Supply instead of Tax Invoice is required to be issued in case of Exempted Supply and supply under composition scheme	BILL OF SUPPLY
	3(d)	At the time of receipt of Advance, person is required to issue Receipt Voucher.	RECEIPT VOUCHER
	3(e)	if Supply not made against advance receipt, then person is required to issue Refund Voucher.	REFUND VOUCHER
	3(f)	Invoice will be issued by recipient if supply received from UNREGISTERED DEALER OR UNDER RCM.	INVOICE AS RECIPIENT
	3(g)	payment voucher will be issued by recipieint at the time making payment againt supply by unregistered dealer or under RCM	PAYMENT VOUCHER
	4	In case of continuous supply of goods, invoice will be made at the time issuance of successive statements or payments
	5	In case of continuous supply of service, (1) date of payment ascertainable (2) date of receive of payment (3) on completion of event
	6	if supply of services ceases before completion, invoice is required to be issued to the extent of the supply done.
	7	if the goods are sent or taken or approval, invoice shall be issued at the of acceptance or six months from the date of removal
32		Unregistered person will not collect any tax.
33		Amount of tax is required to be mentioned separately on the invoice.
34	1	Credit Note (1) Required to be declare in the return for the month during which such credit note issued                    (2) it can not be issued later than september following the end of the financial year.
	2	Debit Note (1) Required to be declare in the return for the month during which such credit note issued                    (2) it can not be issued later than september following the end of the financial year.
RULE		PARTICULARS	DOCUMENTS
1		Information required on Tax Invoice	TAX INVOICE
2		Time limit for issuing Tax Invoice for Services (30 Days)
3		Manner of Issuing Invoice (Original + Duplicate + Triplicate) Goods (Original + Duplicate) Services
4		Information required on Bill of Supply	BILL OF SUPPLY
5		Information required on Receipt Voucher	RECEIPT VOUCHER
6		Information required on Refund Voucher	REFUND VOUCHER
7		Information required on Payment Voucher	PAYMENT VOUCHER
8		Information required on Revised Tax Invoice, Credit Note, Debit Note	REVISED INVOICE, CREDIT NOTE , DEBIT NOTE
9		Information required on Input Service Ditributor Invoice	ISD INVOICE
10		Transportation of goods without issue of Invoice	DELIVERY CHALLAN

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With Regards,
Kondapaneni Mallikarjuna

Eswaraiah & Co

Chartered Accountants