GST invoice kab zaroori hai?
Agar aap GST registered hain aur koi bhi taxable supply karte hain — goods ya services — to tax invoice issue karna mandatory hai. Bina proper invoice ke aapke client ko input tax credit (ITC) nahi mil sakti, aur aap non-compliance mein hain.
- B2B transaction — business to business sales/services
- Export of goods or services
- Taxable supplies by registered persons
Unregistered vendors ke liye
GST registration nahi hai? Annual turnover ₹40 lakh (services: ₹20 lakh) se kam hai? Tab aap GST invoice nahi de sakte — sirf regular receipt ya bill of supply. GST number nahi hai to invoice par GST charge karna illegal hai.
CGST vs SGST vs IGST — kab kya?
| Transaction | Tax Type | Example |
|---|---|---|
| Same state ke andar | CGST + SGST (equal split) | Delhi seller → Delhi buyer: 9% CGST + 9% SGST = 18% |
| Alag state mein | IGST only | Delhi seller → Mumbai buyer: 18% IGST |
| Export | Zero rated (0%) | India se USA: 0% GST, refund claim possible |
Valid GST invoice mein kya hona chahiye
- Supplier ka naam, address, aur GSTIN
- Invoice number (unique, sequential) aur date
- Buyer ka naam, address — agar registered to unka GSTIN bhi
- Goods/services description aur HSN/SAC code
- Quantity, unit, rate, aur taxable value
- CGST/SGST/IGST rate aur amount separately
- Total amount — figures mein aur words mein
- Supplier ka signature ya authorized representative
Common galtiyan jo avoid karein
- Invoice number repeat karna — ek financial year mein unique hona zaroori
- GSTIN galat likhna — client ka ITC claim fail ho sakta hai
- HSN code bhool jaana — mandatory for turnover above ₹5 crore
- CGST/SGST ki jagah IGST ya vice versa — wrong tax type
- Invoice 30 din ke andar issue nahi karna services ke liye
Common sawaal (FAQ)
Kya GST invoice Word ya Excel mein bana sakte hain?
Haan, technically ho sakta hai. Lekin ToolNinja ka tool automatically sahi format mein banata hai — CGST/SGST/IGST auto-calculate hota hai, PDF ready milti hai.
E-invoice kab compulsory hai?
FY 2026-27 mein ₹5 crore+ turnover wale businesses ke liye e-invoicing (IRP portal se) mandatory hai. Chhote businesses ke liye abhi optional hai.
Bill of supply kab banate hain?
Jab aap composition scheme mein hain, ya exempt supplies karte hain, ya unregistered hain — tab bill of supply banate hain, GST tax invoice nahi.