Simple invoice kab use karein?
Agar aap GST registered nahi hain — annual turnover ₹40 lakh (services: ₹20 lakh) se kam hai — to aap GST tax invoice nahi de sakte. Tab simple invoice ya bill of supply dena hota hai.
- Kirana stores — small shopkeeper
- Freelancers — graphic designer, writer, tutor
- Service providers — plumber, carpenter, electrician
- Contractors — small projects without GST
- Agricultural produce selling — mostly GST exempt
Warning
GST nahi hone par bhi invoice mein "GST" ya koi tax amount show mat karein. Bina registration ke GST charge karna illegal hai aur penalty lag sakti hai. Simple invoice mein sirf total amount show karein.
Simple invoice mein kya hona chahiye
- Invoice number aur date
- Seller ka naam, address, mobile
- Buyer ka naam aur address
- Items ya services — description, quantity, rate
- Total amount (figures aur words mein)
- Payment terms
- Signature ya stamp
GST registration kab lena chahiye?
Voluntary registration anytime le sakte hain — mandatory turnover limit se pehle bhi. GST registration hone se B2B clients bhi aate hain (unhe ITC milta hai). E-commerce selling ke liye GST mandatory hai chahe turnover kitna bhi ho.
Invoice kitne copies rakhni chahiye?
Original buyer ko, duplicate apne paas — yeh standard practice hai. GST ke bina bhi records rakhna good practice hai — income tax ke liye useful hai.