Advisory on the issue of Tax Invoices correctly, display of GSTIN and certificate of registration etc.

Advisory on the issue of Tax Invoices correctly, display of GSTIN, display of certificate of registration and mentioning of words “GST Composition Taxable Person”

The following items, among others, must be clearly mentioned on a tax invoice:

• Your GSTIN (GST Identification Number) and GSTIN of the recipient, if he/she is registered.

• Taxable value,tax rate and tax amount payable.

• Place of supply along with the name of the State,incase of inter-State

• Signature or digital signature of the supplier or his authorized representative. For the full list of items that must beincluded in a tax invoice, please refer Rule 46 of the CGST/SGST Rules,2017.

All taxpayers may please note:

• It is mandatory to display the certificate of registration (FORM GST REG-06) in a prominent location at the principal place of business and at every additional place(s) of business.

• It is mandatory to display the GSTIN on the name board exhibited at the entry of the principal place of business and at every additional place(s) of business.

Persons registered under the Composition Scheme may please note:

The words “GST Composition Taxable Person” must be mentioned on every notice or signboard displayed at a prominent place at both the principal and the additional place(s) of business.