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9.tax invoice-debit-and-credit-note
1.
© Indirect Taxes
Committee, ICAI 1 Tax Invoice, Debit and Credit Notes under GST
2.
Tax Invoice –
Sec 31 © Indirect Taxes Committee, ICAI 2 a) Revised invoices may be issued against the invoice already issued during the period starting from the effective date of registration till the date of issuance of certificate of registration within one month from date of issuance of certificate of registration. b) No invoice required to unregistered person < Rs. 200 & not demanded by person. c) Composition dealers and Person supplying exempted goods or services to issue a bill of supply instead of tax invoice Registered taxable person shall issue tax invoice Supply of taxable goods Supply of taxable services Before / at the time of :- • Removal of goods for supply (supply involves movement of goods) • Delivery of goods/ making available to the recipient (other cases) Before / after provision of service but within prescribed period
3.
Tax Invoice –
Sec 31 d) For receipts of advances on supply of goods / services: Receipt voucher/ other prescribed document e) In case of RCM or if goods / services are received from an unregistered person, the registered taxable person shall issue an invoice f) Refund of advance received in case of no supply of goods / services: Refund voucher against such advance g) In case of RCM or if goods / services are received from an unregistered person: Registered person to issue payment voucher at the time of making payment h) In case of continuous supply of goods where successive statements of accounts/ payments are involved, invoice shall be issued before or at the time of each such statements/ payment. i) In case of continuous supply of services Due date ascertainable – invoice to be issued before / after payment is liable to be made by recipient but within prescribed period (whether or not payment received) Due date not ascertainable – invoice to be issued before / after each such time supplier receives payment but within prescribed period Payment linked to completion of an event – invoice to be issued before / after time of completion of that event but within prescribed period © Indirect Taxes Committee, ICAI 3
4.
Credit / Debit
Notes – Sec 34 © Indirect Taxes Committee, ICAI 4 Where Taxable value and/or tax Charged in Tax Invoice > Amount Payable or goods returned by recipient or services found deficient Taxable Person to issue CREDIT Note On or before 30th September following end of FY of supply or date of annual return whichever is earlier No Credit Note if incidence of tax and interest on supply has been passed to any other person Charged in Tax Invoice < Amount Payable Taxable Person to issue DEBIT Note * Registered taxable person issuing Debit / Credit notes to declare its details in the return for the month during which such notes are issued / received or in the return for any subsequent month but not later than September following the end of FY of supply, or the date of filing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in the manner specified in this Act.
5.
Standardised PPT on
GST INDIRECT TAXES COMMITTEE THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
6.
Disclaimer and Copy
right This presentation has been prepared to provide a standard ‘user presentation’. The views expressed in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may not necessarily subscribe to the views expressed by the speaker(s). The information cited in this presentation has been drawn from various sources. While every efforts have been made to keep the information cited in this presentation error free, the Institute or any office do not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this presentation. Further, the information provided in this presentation are subject to the provisions contained under different acts and members are advised to refer to those relevant provision also. For clarifications write to us at idtc@icai.in © Indirect Taxes Committee, ICAI 6 © The Institute of Chartered Accountants of India This standardised PPT may be used by any person with due acknowledgement to the Indirect Taxes Committee of ICAI.
7.
Thank You For any
Clarification, Please Contact Indirect Taxes Committee of ICAI Email: idtc@icai.in, Website: www.idtc.icai.org © Indirect Taxes Committee, ICAI 7
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