Business registered under GST holding a valid GSTIN must issue an invoice on sale of goods or services. Following are the type of documents to be issued:
Type of Document | Nature of transaction |
Tax Invoice | Sale of taxable goods and services by Regular Dealer |
Export Invoice | Sale of taxable goods and services outside India |
Bill of Supply | * Sale of taxable goods and services by Composite Dealer * Sale of exempt goods and services by Regular Dealer |
Debit Note | Increase in value of invoice issued on sale |
Credit Note | Decrease in value of invoice issued on sale |
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