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A tax invoice includes particulars of the product, details about the supplier and the recipient along with tax charged. The tax invoice has to be issued for purchases/supplies above Rs.200. And for purchases below Rs.200, the registered person can issue invoice on demand. Invoice becomes a basic document for recording the supply of goods and/or services. When a registered taxable person supplies taxable goods or services, a GST invoice is to be issued.

An invoice must contain the following particulars:

  • Name, Address & of supplier
  • Consecutive Serial Number
  • Date of issue
  • Name, Address of recipient
  • (as per  on turnover basis)
  • Description of Goods, Quantity &
  • (and Address of Delivery if it is different from Place Of Supply)
  • Signature

Tax invoice is generally issued to charge the tax and pass on the credit. In GST there are some instances where the supplier is not allowed to charge any tax and hence a Tax invoice can’t be issued instead another document called Bill of Supply is issued. This can happen in the case of supply of exempted goods and services or if the supplier is paying tax under the composition scheme.






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Kerala GST - State Goods and Services Tax Department
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