

Where the goods are transported for delivery but quantity to be supplied is not known at the time of removal, the good may be removed on delivery challan and invoice may be issued after delivery.ĩ.

EXPRESS INVOICE SERIAL NUMBER SERIAL NUMBER
1.5 crore need not mention the HSN Code of the goods in the invoices.ħ, Keeping in view the large number of transactions in the banking, insurance and passenger transport sector, taxpayers need not mention the address of the customer and the serial number in their invoices.Ĩ. In order to keep compliance burden low for small taxpayers, GST law provides that taxpayers with annual turnover of upto Rs. I-PASS account number or I-PASS transponder serial number. This mechanism helps to address frequently reported problems like paper invoices getting misplaced, mutilated, torn or lost in course of transportation of goods.Ħ. Future invoice fees eligible for dismissal through customer service for accounts in good. However, GSTN provides a facility to obtain an invoice reference number and if a taxpayer has generated this number, his goods need not be accompanied by paper invoice during transportation.

In normal circumstances, one copy of Invoice is required to be carried by the transporter. However, they should issue the invoice where the customer so demands.ĥ. They can issue one consolidated invoice at the end of each day for all transactions done during the day. 200 per transaction to unregistered customers need not issue invoice for every such transaction. Small taxpayers, like small retailers, doing a large number of small transactions for upto a value of Rs. The time period prescribed for issuing invoice is different for goods & services – for goods, it is any time before its delivery and for services, it is within 30 days from the date of supply of service.Ĥ. PM Gati Shakti national master plan will help prevent cost overruns and save taxpayers’ money: Piyush Goyalģ.
