- All GST taxpayers are free to design their own invoice format but certain fields must br their in the invoice.
- 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 services.
- 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.
- One consolidated invoice for small transactions for up to a value of Rs. 200 per transaction to unregistered customers can be issued at the end of each day for all transactions done during the day.
- 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.