Tax invoice
A registered person supplying taxable goods or services must issue a tax invoice containing GSTIN, consecutive serial number, date, recipient details, HSN/SAC, taxable value, rate, tax amount, and other prescribed particulars.
Invoicing & e-way bill
Document types under GST, when e-invoicing and e-way bills apply, and how time of supply determines tax liability.
Bill of supply
Used for exempt supplies and by composition dealers (who cannot collect tax from customers).
E-invoicing
Registered persons above the notified aggregate turnover threshold must report B2B invoices to the Invoice Registration Portal (IRP) and obtain an IRN. Thresholds and exemptions are notified by the Government from time to time.
E-way bill
Movement of goods above the notified value generally requires an e-way bill generated on the portal, subject to State-specific rules and exemptions.
Time of supply
Tax liability crystallises based on time-of-supply rules for goods and services (invoice date, payment date, or other prescribed events, whichever is earlier, as applicable).
Related: Registration · Input tax credit · Composition
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.