GST Invoicing in Special Business Cases

In the GST regime, broadly two types of invoices will be issued – Tax Invoice and Bill of Supply. Tax invoice is to be issued by a registered taxable person for the supply of taxable goods or services. The bill of supply is to be issued by a registered taxable person for the supply of exempted goods or services, and for supplies by a composition tax payer.
In this blog, considering the latest additions in the GST Law, let us understand the invoices to be issued in specific business cases and the details required to be specified in these invoices.

Also Read: Types of invoices under GST

On receipt of advance payment

When a registered dealer receives an advance payment for a supply, the dealer should issue a receipt voucher for the advance paid by the recipient.

A sample receipt voucher is shown below:

After a dealer issues a receipt voucher, if the supply does not take place, the dealer can issue a refund voucher to the recipient against the advance received.

For transportation of goods without issue of invoice

Transportation of goods without issue of an invoice can happen in the following cases:

1. Supply of liquid gas, where the quantity at the time of removal from the place of business of the supplier is not known
2. Transportation of goods for job work
3. Transportation of goods for reasons other than supply
4. Any other notified supplies

In these cases, the consigner can issue a delivery challan in place of an invoice at the time of removal of goods for transportation.

A sample delivery challan is shown below:

Copies of the Delivery Challan

Three copies of the delivery challan must be prepared, as detailed below:

Original copy- The original copy is issued to the consignee, and is marked as ‘Original for consignee’.

Duplicate copy- The duplicate copy is issued to the transporter, and is marked as ‘Duplicate for transporter’.

Triplicate copy- The triplicate copy is retained by the consigner, and is marked as ‘Triplicate for consigner’.

Note:

1. When goods are being transported with a delivery challan in place of an invoice, the same should be declared in e-way bill.
2. When goods are being transported for supply to the recipient, but the tax invoice could not be issued at the time of removal of the goods, the supplier should issue a tax invoice after the delivery of the goods.

Goods transportation agency supplying transportation service

For supply of the service of transportation of goods by road in a goods carriage, the supplier should issue a tax invoice or any document in place of a tax invoice.

A sample document to be issued by a goods transportation agency is shown below:

Supply of passenger transportation service

When a person is supplying passenger transportation service, a tax invoice including a ticket should be issued. The ticket can be in any form, whether serially numbered or not, and whether containing the address of the recipient or not.

Details required in an invoice issued by a passenger transportation service provider
Name, address and GSTIN of the supplier
Date of issue
If the recipient is registered- Name and GSTIN/UIN of the recipient
Accounting code of services ( Required to be mentioned only by notified persons)
Description of service
Total value
Taxable value, taking into account discount, if any
Rate of tax (CGST, SGST, IGST, UTGST or cess)
Amount of tax (CGST, SGST, IGST, UTGST or cess)
Signature