Accounts and Records

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Following documents are to be issued

 

Document Type Requirement of issuance
Tax Invoice Supply of Taxable Goods
Bill of Supply Supply of exempt goods (Nil rated, Exempt, Non taxable)
Credit Note To be issued in cases where taxable value or tax charged in that tax invoice is found to be more than the taxable value or tax payable in respect of such supply or the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient,
Debit Note To be issued in cases where taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply,
Receipt Voucher On receipt of advance payment with respect to any supply of goods or services or both
Refund Voucher When advance is received, but no supply is made and no tax invoice is

issued in pursuance thereof, it shall be issued on refund of such advance

Invoice To be issued in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both
Payment Voucher To be issued at the time of making payment to the supplier on which rcepient has to pay tax
Delivery Challan In case of movement of goods other than for Supply

 

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