B. B.A., LL.B. (Hons.

) / EIGHT SEMESTER
INTERNAL EVALUATION
TOPIC-
Special Cases under GST

SUBMITTED BY:
SMEET MADLANI- A033

SUBMITTED TO:
PREYASH PAREKH
VISITING FACULTY
SPECIAL CASES-

Revised Tax Invoice

1) As per Section 31(3)(a) -

“a registered person may, within one month from the date of issuance of certificate of
registration and in such manner as may be prescribed, issue a revised invoice against
the invoice already issued during the period beginning with the effective date of
registration till the date of issuance of certificate of registration to him1;”
Under GST, all the taxable dealers will have to apply for provisional registration and
carry out all the formalities post which they will get the permanent registration
certificate.
For all the invoices issued between the period –
1) Date of implementation of GST
2) Date of issue of Registration certificate
the dealers will have to issue a revised invoice against the invoice already issued
between the said period. The revised invoice will have to be issued within one month
from the date of issue of the registration certificate.

Illustration- Puri Pvt Ltd commenced business of supply of good on April 1 in

Mumbai.Its turnover surpassed the application threshold limit on 5th August.Hence
becoming liable for registration on 5th August. Henceforth it applied for registration
on 21 August and was granted a registration certificate on 3rd September.As it applied
for registration within 30 days of becoming liable for registration, registration granted
is from 5th August. Puri Pvt Ltd. will issue Revised Tax Invoices in respect of taxable
supplies effected between 5th August and 3rd September.

1
Section 31(3)(a) , Central Goods & Services Act, 2017
 Particulars of Revised Tax Invoice-

1) Name, address and GSTIN of the supplier

2) A consecutive serial number not exceeding 16 characters, in one or multiple
series, containing alphabets or numerals or special characters - hyphen or dash and
slash and any combination thereof, unique for a FY;
3) Date of issue of the document;
4) Name, address and GSTIN or UIN, if registered, of the recipient
5) Name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un-registered;2

As per Section 31 (3) (b)-

“ a registered person may not issue a tax invoice if the value of the goods or
services or both supplied is less than two hundred rupees subject to such conditions
and in such manner as may be prescribed;”3

So as per the provision is laid down for small businessmen thus, small taxpayers, like
small retailers, doing a large number of small transactions for upto a value of ` 200
per transaction to unregistered customers need not issue invoice for every such
transaction. They can issue one consolidated invoice at the end of each day for all
transactions done during the day. However, they need to issue an invoice when the
customer demands.

2
What is Debit Note, Credit Note and Revised Invoice? Cleartax.in,
https://cleartax.in/s/debit-note-credit-note-and-and-how-to-revise-gst-invoices (last visited Feb 27, 2020)
3
Section 31(3)(b), Central Goods & Services Act,2017
 Bill of Supply-

Section 31(3)(c) states that the following will issue a bill of supply-
1) a registered person supplying goods or services or both which are exempted
2) or a registered person paying tax under the composition levy supply instead
3) to a person paying tax at concessional rate under Notification No. 2/2019 CT (R)
dated 07.03.2019
As-

1) A person supplying good or services which are exempted-When a registered

dealer supplies exempt goods or services they are required to issue a Bill of
Supply.For example if Aditya & Sons are in the business of Betel Leaves in that case
it shall issue a bill of supply instead of tax invoice.

2) A taxpayer whose turnover is less than Rs 1.5 crores can opt for composition
scheme. A dealer opting for composition scheme has to deposit tax on their receipts
themselves, they are not allowed to collect any tax from their buyers. The GST has
to be paid out of pocket by the composition dealer. They cannot charge GST in the
invoice. Thus a composition dealer has to raise a Bill of Supply instead of a Tax
Invoice.The composition dealer has to mention the words ‘composition taxable
person not eligible to collect taxes on supplies’ on the Bill of Supply.

Particulars of Bill of Supply -

A) Name, address and GSTIN of the supplier;

B) A consecutive serial number not exceeding 16 characters, in one or more multiple series,
containing alphabets or numerals or special characters -hyphen or dash and slash and any
combination thereof, unique for a FY;
C) Date of its issue;
D) Name, address and GSTIN or UIN, if registered, of the recipient;
E) HSN Code for goods or services;
F) Description of goods or services or both;
G) Value of supply of goods or services or both taking into account discount/
abatement, if any; and
H) Signature/ digital signature of supplier/his authorized representative. However,
signature or digital signature of the supplier or his authorized representative shall not
be required in the case of issuance of an electronic bill of supply in accordance
with the provisions of the Information Technology Act, 2000.4

Invoice Cum Bill of Supply-

Where a registered entity supplies taxable and exempt goods or services or both to an
unregistered person, a single "invoice-cum-bill of supply" for all such supplies may
be provided. Notwithstanding something set out in Rule 46 or Rule 49 or Rule 54 of
the CGST Rules, Rule 46A shall apply.

4
Bill of Supply in GST https://www.taxmann.com,
https://www.taxmann.com/blogpost/2000000108/bill-of-supply-in-gst.aspx (last visited Feb 27, 2020)
 Receipt Voucher-
As per Section 31(3)(d) read with rule 50
The registered entity is required to issue a Receipt Voucher when a registered person
receives an advance with respect to any supply of goods or services or both, . This
voucher is the proof that payment has been received. A supplier of services is also
required to calculate GST on the advance received and pay it to the government.
Note: A supplier of goods is not required to pay GST on advances.
Illustration- Mr. A entered into a contract with B to supply some services worth Rs
20 lakh. GST applicable to these services is 18%. An advance of Rs 10 lakh is given
by B to A
As advance is received by Mr. A, he will have to issue a Receipt Voucher of Rs 10
lakh.
A will also have to pay GST on the advance amount differently.
Note-When at the time of supply the rate of tax is not determinable it is to be taken at
18%, and when the nature of supply is not determinable it is to be taken as inter state.

Particulars of a Receipt Voucher-

1) Name, Address of the Supplier.
2) A consecutive serial number not exceeding 16 characters, in one or multiple series,
containing alphabets or numerals or special characters - hyphen or dash and slash and
any combination thereof, unique for a FY
3) Date of its issue;
4) Name, address and GSTIN or UIN, if registered, of the recipient;
5) Description of goods or services;
6) Amount of advance taken;
7) Rate of tax (central tax, State tax, integrated tax, Union territory tax or cess)
8) Amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax,
9) Place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce;
10) Whether the tax is payable on reverse charge basis; and
11) Signature/digital signature of supplier/his authorized representative5

5
Supra note 1