📅 Day 18 of 30 · GST Challenge
Documents
Under GST
Every GST transaction requires a specific document. From Tax Invoices to Delivery Challans — 10 documents, their rules, who issues them, and when. Master this and you’ll never get a GST compliance question wrong.
📄 4 Invoice Types
🧾 3 Voucher Types
📝 2 Note Types
🚛 1 Challan Type
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Why Documents Matter in GST
GST is a document-driven tax system. Every supply, payment, advance, credit, or movement of goods requires a specific prescribed document. Using the wrong document — or not issuing one — can result in denial of ITC, penalties, and compliance issues. The CGST Rules prescribe 10 key documents, each serving a distinct purpose.
📄 Invoice Types (1–3)
1
Rule
46/54
46/54
Tax Invoice
Rule 46 / Rule 54
Issued by a Registered Person when selling Taxable Goods or Services.
This is the primary GST document — it enables the recipient to claim ITC.
EXCEPT — Tax Invoice is NOT issued by:
2
Rule
49
49
Bill of Supply
Rule 49
A bill issued without GST (W/O GST). Used when the supplier cannot charge GST.
Issued by:
3
Rule
46A
46A
Invoice-Cum-Bill of Supply
Rule 46A
A combined single document — used when a supplier sells both Taxable AND Exempted
goods/services to an Unregistered Person.
Instead of issuing 2 separate documents, one combined invoice suffices.
🧾 Voucher Types (4–6)
4
Rule
50
50
Receipt Voucher
Rule 50
Issued by the Supplier when receiving an Advance Payment
from the recipient before the actual supply is made.
Documents the receipt of money before goods/services are delivered.
5
Rule
51
51
Refund Voucher
Rule 51
Issued by the Supplier when advance was received but the supply
ultimately did not happen AND no Tax Invoice was issued against that advance.
Refund Voucher enables refund of the advance and the GST paid on it.
6
Rule
52
52
Payment Voucher
Rule 52
Issued by the Recipient (not supplier) under Reverse Charge Mechanism (RCM)
when the recipient is liable to pay GST directly to the government.
This is one of the 3 mandatory documents under RCM.
📝 Note Types (7–8)
7
Rule
53
53
Debit Note
Rule 53
Issued by the Supplier to increase the taxable value
or tax amount of an already-issued Tax Invoice.
Used when the original invoice was under-billed — e.g., price increased after supply.
8
Rule
53
53
Credit Note
Rule 53
Issued by the Supplier to reduce the taxable value
or tax amount of an already-issued Tax Invoice.
Used when goods are returned, price is reduced, or the original invoice was over-billed.
🚛 Other Documents (9–10)
9
Rule
46
46
Self Invoice
Rule 46
Issued by the Buyer/Recipient themselves when receiving
Goods/Services from an Unregistered Person under RCM.
Since the unregistered supplier cannot issue a Tax Invoice, the recipient
issues their own invoice.
10
Rule
55
55
Delivery Challan
Rule 55
Used when Goods are moved but there is NO actual Sale.
The most common use case is sending goods to a Job Worker
for processing — the goods move physically but ownership hasn’t transferred.
Quick Reference Table — All 10 Documents
| # | Document | Rule | Issued By | When / Purpose |
|---|---|---|---|---|
| 1 | Tax Invoice | 46/54 | Registered Person | Selling taxable goods/services |
| 2 | Bill of Supply | 49 | Composition Dealer / Exempt Supplier | Supply W/O GST |
| 3 | Invoice-Cum-Bill of Supply | 46A | Supplier | Taxable + Exempt to unregistered person |
| 4 | Receipt Voucher | 50 | Supplier | Advance received before supply |
| 5 | Refund Voucher | 51 | Supplier | Advance received, no supply, no invoice |
| 6 | Payment Voucher | 52 | Recipient | RCM — recipient pays GST |
| 7 | Debit Note | 53 | Supplier | Increase taxable value / tax amount |
| 8 | Credit Note | 53 | Supplier | Reduce taxable value / tax amount |
| 9 | Self Invoice | 46 | Buyer/Recipient | RCM — unregistered supplier |
| 10 | Delivery Challan | 55 | Supplier | Goods moved, no actual sale (Job Worker) |
🧠 Key Patterns to Remember
- Tax Invoice vs Bill of Supply: Tax Invoice = GST charged; Bill of Supply = No GST. Composition dealers and exempt suppliers always use Bill of Supply.
- Receipt Voucher + Refund Voucher are pairs: Advance received → Receipt Voucher. Supply cancelled → Refund Voucher.
- Payment Voucher + Self Invoice are RCM documents: Both issued by the Recipient (not supplier) in RCM transactions.
- Debit Note vs Credit Note: Both issued by Supplier, both under Rule 53. Debit = Increase; Credit = Reduce.
- Delivery Challan is NOT an invoice: No GST liability — just a movement document for job work, branch transfers, consignments.
📌 Who Issues What — Quick Rule
- Supplier issues: Tax Invoice, Bill of Supply, Invoice-Cum-Bill, Receipt Voucher, Refund Voucher, Debit Note, Credit Note, Delivery Challan (8 out of 10)
- Recipient/Buyer issues: Payment Voucher (RCM), Self Invoice (RCM) — both are RCM-specific documents
