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'Type of Tax Invoice' under other 'Special Circumstances' [Section 31(3)] [Read with Rule 53 of CGST Rules, 2017]

(1) Revised invoice’s after first time registration under CGST Act [Section 31(3)(a)]

A registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued without collection of tax during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him.

Consolidated Revised Tax Invoices in certain cases

A registered person may issue a Consolidated Revised Tax Invoice in respect of all taxable supplies made to an unregistered recipient during such period.

However, in case of inter-State supplies, a consolidated Revised Tax Invoice cannot be issued in respect of all unregistered recipients if the value of a supply exceeds Rs. 2,50,000.

Example :

R started a business of dealing in computer parts on 1.12.2018. His turnover exceeded Rs. 20,00,000 on 15.2.2019 and he therefore becomes liable to get registration under GST. I-Ic applies for registration on 25.2.20 19 and the certificate of registration is granted to him on 5.3.20 19. This certificate shall be effective from
15.2.2019.

He may issue revised tax invoices in respect of all taxable supplies made during the period 15.2.2019 to 5.3.2019.

(2) Bill of supply(instead of a tax invoice)—
in case of supply of exempted goods or services or both or supply by a composition dealer [Section 31(3)(c)]

In this case, a registered person shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed.

Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than Rs. 200 subject to such conditions and in such manner as may be prescribed.

Note: Any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the purposes of the Act.

(3) Receipt toucher on receipt of
advance payment [Section 31(3)(d)]

A registered person shall, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment.

Further, where at the time of receipt of advance—

  1. the rate of tax is not determinable—the tax shall be paid at the rate of 18%,

  2. the nature of supply is not determinable—the same shall be treated as inter State supply.

(4) Refund voucher if no supply is made after issue of receipt voucher and no
supply and tax
Invoice is issued in pursuance thereof [Section 31(3)(e)]

The said registered person may issue to the person who had made the payment, a refund voucher against such payment.

(5) Recipient to
issue
(i) invoice in case of supply on reverse charge basis and
(ii) payment voucher at the time of making payment [Section 31(3)(f) &(g)]

A registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both.

Note: Section 9(4) relating to reverse charge in case registered person receives supply of goods or services from unregistered person has been deferred till 30.6.20 18.
Further, as per section 31(3)(g), he shall issue a payment voucher at the time of making payment to the supplier.

Summarised Chart of Type of Invoices

Tax invoice

Consolidated
tax invoice

Revised
invoice

Bill of
supply

Receipt
voucher

Invoice

Payment
voucher

Issued by supplier of goods and services

The registered person may issue a consolidate tax invoice at the end of the day instead of tax invoice of each supply if value of each supply is less than Rs. 200

Issued against the bills already issued without collection of tax during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him

Issued (instead of a tax invoice)— in case of supply of exempted goods or Services or both or supply by a composition dealer

Issued on receipt of advance payment

In case of reverse charge, the recipient of goods and services issue the invoice

In case of reverse charge, the recipient of goods and services issues payment voucher at the time of making payment

Time of Issue of ‘Tax Invoice’ for ‘Supply of Goods’ and ‘Supply of Services’ under Section 31 of the CGST/SGST Act, 2017 GST - Ready Reckoner in India Issue of ‘Credit Notes and Debit Notes’ [Section 34 of the CGST Act, 2017]
 

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