Intro:
Understanding the types of invoices under GST is essential for any Indian business. Whether you’re claiming input tax credit (ITC), dealing with exports, or raising bills under reverse charge, using the correct invoice is a legal must — and your best defence in a GST audit.
📌 Why Knowing the Right GST Invoice Matters
Choosing the wrong invoice type can cost you:
- Loss of ITC
- Non-compliance penalties
- Delayed payments from clients
- Customs mismatches for exports/imports
Each invoice serves a specific legal or procedural purpose under GST. Here’s a practical breakdown of 13 types every business should know.
✅ 13 Types of Invoices Under GST
| Invoice Type | When to Use It |
|---|---|
| 1. Tax Invoice | For all taxable supplies (B2B/B2C) where GST is charged. ITC available to buyer. |
| 2. Bill of Supply | When supplying exempt goods/services or if registered under Composition Scheme. |
| 3. Proforma Invoice | Just a quote or estimate — not a valid GST document. No tax liability created. |
| 4. Credit Note | Issued when GST invoice amount is reduced (e.g., returns, discounts). |
| 5. Debit Note | Issued when GST invoice amount is increased (e.g., additional charges). |
| 6. Self-Invoice | When buying from unregistered suppliers under RCM. Buyer generates invoice. |
| 7. Export Invoice | For zero-rated supplies. Must mention LUT or export under bond. |
| 8. Import Invoice | Received from foreign supplier. Used for customs and IGST credit claims. |
| 9. Delivery Challan | When goods are sent for job work, testing, or not sold yet. |
| 10. Receipt Voucher | When advance is received before supply. GST to be paid on advance if applicable. |
| 11. Refund Voucher | Issued when advance is refunded due to supply cancellation. |
| 12. Payment Voucher | For RCM supplies — confirms payment and tax liability. |
| 13. Revised Invoice | Issued for pre-GST registration supplies once GSTIN is received. |
🔍 Legal Basis: GST Law References
- Section 31, CGST Act – Governs tax invoices, credit/debit notes
- Rule 46 to 55, CGST Rules – Prescribes invoice formats and contents
- Notification No. 45/2017 – CGST – Allows revised invoices within 1 month of registration
- Rule 36(1)(b) – Requires self-invoice to claim ITC under RCM
- Rule 48(4) – Mandates e-invoicing for eligible taxpayers
🧠 Expert Tip: Don’t Mix Up Proforma and Tax Invoices
Proforma invoices are only indicative. If you mistakenly treat them as final invoices, your ITC claims and GSTR-1 filings can go wrong. Always issue a Tax Invoice before supply is made — especially for B2B transactions.
📌 When to Use Each GST Invoice (Quick Reference)
| Purpose | Invoice to Use |
|---|---|
| Regular sales | Tax Invoice |
| Exempt supplies | Bill of Supply |
| Export of goods/services | Export Invoice |
| Advance payments received | Receipt Voucher |
| Goods sent without sale | Delivery Challan |
| Cancelled advance supply | Refund Voucher |
| B2B under RCM | Self-Invoice + Payment Voucher |
FAQs
Q1: Can I claim ITC with a Bill of Supply?
No. ITC is available only on Tax Invoices where GST is charged.
Q2: Is it mandatory to issue Credit Notes under GST?
Yes, if invoice value is reduced post-supply, credit notes must be issued and reported in GSTR-1.
Q3: What is the time limit to issue a Revised Invoice?
Within one month from the date of GST registration, for supplies made prior to obtaining GSTIN.
Summary
Know the 13 types of invoices under GST like tax invoice, bill of supply, credit/debit notes, and self-invoice. Use the correct invoice to claim ITC, stay compliant, and handle exports or RCM bills without legal issues.
Internal Link Suggestion:
Also read: GST Reverse Charge Mechanism Explained – When You Must Raise a Self-Invoice
External Link Suggestion:
Refer: CBIC GST Invoice Rules
Closing CTA:
Confused about which GST invoice applies to your case? Let the Efiletax experts handle it for you. From tax invoices to RCM documentation — we simplify your billing and compliance. Book a free consultation today!