Different types of Invoices or Vouchers required under GST...




Hello Readers.,

Let us understand about different invoices or vouchers required to issued as per GST & the scenarios under which such documents are issued:

1.Payment Voucher - It is internal document & no need to issue, it forms as an evidence for actual payment made to supplier. To view sample click here:-https://goo.gl/72C9Xs
2.Export Invoice - It will be issued at the time of exporting the supplies. To view sample click here: https://goo.gl/KcbakX
3.Debit Note -
It can be issued by supplier:
  • Original tax invoice has been issued and taxable value in the invoice exceeds actual taxable value.
  • Original tax invoice has been issued and tax charged in the invoice exceeds actual tax to be paid.To view sample click here: https://goo.gl/VQvysq
4. Tax Invoice( Inter - State) -It will issued, if supplies are made to other state. To view sample click    here: https://goo.gl/LVPBua
5. Tax Invoice (Intra - Sales) - It will issued, if supplies are made within the state. To view sample click here :https://goo.gl/L2jDma

6. Revised Invoice - To view sample click here https://goo.gl/1LZPMf
7. Refund Voucher - https://goo.gl/iqDWH4
8. Bill of Supply - 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.To view sample click here -https://goo.gl/d9abwL
9. Credit Note -

It can be issued by supplier:
  • Original tax invoice has been issued and taxable value in the invoice exceeds actual taxable value.
  • Original tax invoice has been issued and tax charged in the invoice exceeds actual tax to be paid.
  • Recipient refunds the goods to the supplier
  • Services are found to be deficient
      To view sample click here:-https://goo.gl/eKd17W

10. Receipt Voucher - It is to be issued on advance received from customer. To view sample click here: - https://goo.gl/jxPDjz



Regards 
Kumara Swamy A




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