Various document to be issued under GST Regime
| S.no | Document | When required to be issued |
| 1. | Tax Invoice | At the time of removal of goods or delivery of goods
At time of receipt of goods or services or both from unregistered supplier Before or after the provision of service but within a prescribed time |
| 2. | Bill of supply | On supply of exempted goods or services or both , or supply by a composite person |
| 3. | Receipt voucher | On receipt of advance payment w.r.t supply of goods or services |
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4. |
Refund voucher | No supply is made and no tax invoice is issued subsequent to issuance of receipt voucher |
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5. |
Payment voucher | Person liable to pay tax under reverse charge mechanism – at time of making payment to supplier |
| 6.A | Credit note | Where the taxable value or tax charged in tax invoice is found to exceed the taxable value or tax payable
where the goods supplied are returned by the recipient, where goods or services or both supplied are found to be deficient |
| 6.B | Debit note | Where the taxable value or tax charged in tax invoice is found to be less than the taxable value or tax payable |
| 7. | Delivery challan | Transportation of goods for job work
Transportation of goods for reasons other than by way of supply such other supplies as may be notified |
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