GST Tax Invoice, GST Invoice Format: The significance of this document has increased substantially with the advent of GST. Since the invoice matching mechanism has been introduced under GST. The details of the invoice furnished under the statement of outward taxable supplies by the Supplier and that in the inward taxable supplies furnished by the Recipient must match and that’s a pre-requisite for the recipient to claim Input Tax Credit. A tax invoice must be issued by a registered person making taxable supplies. There is no format prescribed. Certain fields however are mandatory and they have been specified. The invoices could be manual or electronic.
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