¶ Types of Invoices to deal different situations in GST law / Provisions related to invoices
• Tax invoice in respect of goods (Section 31(1))
• Tax invoice in case of supply of services (Section 31(2))
• Revised invoice (Section 31(3)(a))
• No need to issue a tax invoice (section 31(3)(b))
• Bill of supply (section 31(3)(c))
• Receipt Voucher (section 31(3)(d))
• Refund Voucher (Section 31(3)(e))
• Invoice in case of RCM (Section 31(3)(f))
• Payment Voucher in case of RCM (section 31(3)(g))
• Continuous supply under GST law
• Invoice in case of goods sent on approval for sale Or return (Section 31(7))