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TMI BlogParticulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]X X X X Extracts X X X X X X X X Extracts X X X X ..... ymbolised as - and / respectively, and any combination thereof, unique for a financial year; date of its issue; If recipient is registered:- name, address and Goods and Services Tax Identification Number or Unique Identity Number, If recipient is unregistered:- Value of supply is more than Rs. 50,000:- name and address of the recipient and the address of delivery, along with the name of the State and code, Value of supply is less than Rs. 50,000:- name and address of the recipient and the address of delivery, along with the name of the State and its code, and the recipient requests that such details be recorded in the tax invoice; Irrespective of the value of supply :- in cases involving supply of online money gaming or in cases where any t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delivery where the same is different from the place of supply; whether the tax is payable on reverse charge basis; and signature or digital signature of the supplier or his authorised representative: in case invoice has been issued E-Invoice Quick Reference code, having embedded Invoice Reference Number (IRN) in it ; the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an e-invoice . the tax invoice shall have Quick Response (QR) code. Number of HSN digits required on tax invoice and class of registered person not required to mention HSN Provided that the Board may, on the recommendations of the Council, by notification, specify- the number of digits of HSN c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portant to note that particulars of an Export Invoice are same as a Tax Invoice. In the case of the export of goods or services, the invoice shall carry an endorsement Export is made under in payment of IGST :- SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or Export is made under LUT/Bond :- SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be. Export to Unregistered person :- where recipient is unregistered and value of supply is Rs. 5 0 , 0 0 0 o r m o r e , i n s t e a d of name of State and its code, in case of an export inv oice, name of the coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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