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GST Edition II - Issuance: EximGuru.com






As explained above various types of vouchers are specified under GST, which are required to issue by registered person upon the occurrence of respective transaction. For ease of understanding below diagram explained which invoice require to in issue according to transaction took place:


Transaction by
Registration Applied   Registered Person
within one month of RC Input Service Distributor Acceptance of Adjustment in Receipts Adjustment in the Supply Supply Transportation without Invoice Refund RCM Advance
revise invoice issued earlier ISD Invoice or ISD Credit Note Debit Note Credit Note of Rs. 200/- or More of Less than Rs. 200/- Delivery Challan Refund Voucher Payment Voucher

Receipt Voucher

with in date of application & RC supplier registered as Composition Exempted Goods or Service Taxable goods or Service Niether Taxable Invoice nor Bill of Supply
Bill of Supply Bill of Supply Tax Invoice Normal Invoice

Rule 138 of CGST Rules, 2017, explained that till such time as an E-way Bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage.




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