When issuing a GST invoice online, the supplier uploads the invoice’s JSON on the Invoice Registration Portal (IRP). The Invoice Registration Number is generated by the IRP, and it digitally signs the JSON using its private key. Once signed, it becomes a valid e-invoice.

Banking, goods, transport agencies, and passenger transport are sectors where the government provides certain relaxations for GST invoicing. The specific relaxations vary in each sector.

- A supplementary invoice is issued when: - There is a change in taxable amounts or tax rates. - The buyer returns products due to low quality. - The buyer claims a refund for returned items.

The invoice date is when the document is created, while the due date is the deadline for payment of the amount on the invoice.

Yes, you can revise invoices issued before GST. Dealers must apply for provisional registration before permanent registration under the GST regime. Revised invoices must be issued within one month from the date of receiving the registration certificate.

Yes, certain sectors like banking and passenger transport have special provisions for GST invoicing.

For goods, three copies should be issued, while for services, two copies are required.

The invoice date is when the invoice is created, while the due date is the payment deadline mentioned on the invoice.

Yes, maintaining the invoice serial number is mandatory. Any changes to the format should be communicated to the GST department officer in writing with reasons.

When GST is payable under reverse charge, it must be mentioned on the GST invoice.

No, GST cannot be charged on exempted goods or services.

An e-invoice is digitally signed and generated through the Invoice Registration Portal (IRP). It differs from a regular GST invoice as it is electronically processed and signed by the IRP.

GST invoice is a bill or receipt of items sent or services that a seller or service provider offers to a customer.