GST Bill Format 2024: Tax Invoice Mein Kya Mandatory Hai? Complete Guide
GST tax invoice ka sahi format kya hai? CGST, SGST, IGST kab lagega? Kaunse fields mandatory hain? Accountants aur business owners ke liye complete guide.
GST aane ke baad "bill" banana thoda zyada careful hona padta hai. Jo pehle ek simple receipt hoti thi, ab uski jagah ek legally defined document aati hai — Tax Invoice. Aur agar aapne format galat rakha, toh ITC reject ho sakta hai, notice aa sakta hai, aur bahut sari mushkilein ho sakti hain.
GST Tax Invoice Mandatory Fields — CBIC Ke According
GST Rule 46 ke under har tax invoice mein yeh fields compulsory hain:
| Field | Details |
|---|---|
| Supplier ka naam | Registered trade name ya legal name |
| GSTIN | Supplier ka GST number |
| Invoice Number | Consecutive, financial year wise |
| Invoice Date | Date of supply |
| Buyer Details | B2B mein naam, address, GSTIN mandatory |
| Place of Supply | State code zaroor ho |
| HSN/SAC Code | Turnover ke hisaab se |
| Taxable Value | Before GST amount |
| GST Amount | CGST + SGST ya IGST separately |
| Total Amount | Including GST |
CGST + SGST Kab? IGST Kab?
Yeh sabse common confusion hai:
- CGST + SGST: Jab buyer aur seller dono ek hi state mein hain (intra-state supply)
- IGST: Jab buyer aur seller alag alag states mein hain (inter-state supply) ya export
Example: Aap Delhi mein hain, buyer bhi Delhi mein — toh CGST 9% + SGST 9% = 18% total. Buyer Rajasthan mein hai — toh IGST 18%.
HSN Code Kab Mandatory Hai?
CBIC ke latest rules ke according:
- Annual turnover upto ₹5 crore: 4-digit HSN code
- Annual turnover above ₹5 crore: 6-digit HSN code
- Export: 8-digit HSN code mandatory
B2B vs B2C Invoice Format Mein Fark
B2B (business to business) invoice mein buyer ka GSTIN mandatory hai. B2C (business to consumer) invoice mein buyer GSTIN optional hai, par ₹2.5 lakh se upar ke transaction mein buyer ki ID proof zaroori hai.
Tally Prime Mein Sahi GST Bill Format Kaise Set Karein?
Tally Prime mein by default GST format theek se set hota hai, par agar aapko:
- Custom logo aur company design chahiye
- Additional fields jaise PO number, transport details
- WhatsApp par directly PDF bhejna ho
- E-invoice IRN aur QR code print karna ho
...toh AndurilTech ka custom TDL lagwana padega. Ek baar lagwa lo — hamesha ke liye sahi format milega. Demo ke liye WhatsApp par message karein!