GST Invoicing

(a) Name, address and Goods and Services Tax Identification Number of the supplier;

(b) N consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(c) Date of its issue;

(d) Name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

(e) Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;

(f) Name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;

(g) Harmonised System of Nomenclature code for goods or services; (HSN/SAC Code)

(h) Description of goods or services;

(i) Quantity in case of goods and unit or Unique Quantity Code thereof;

(j) Total value of supply of goods or services or both;

(k) Taxable value of the supply of goods or services or both taking into account discount or abatement, if any;

(l) Rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(m) Amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(n) Place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;

(o) Address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and

(q) Signature or digital signature of the supplier or his authorised representative: Provided that the Board may, on the recommendations of the Council, by notification,