Handbook on Invoicing under GST – ICAI

GST & Indirect Taxes Committee of the Institute of Chartered Accountants of India (ICAI) published in June, 2025 the Third Edition of Invoicing under GST. The First Edition was published in May, 2020.

Content of the Handbook

PART-I

1. Introduction
2. Tax Invoice
3. Bill of Supply
4. Invoice Cum Bill of Supply
5. Revised Tax Invoice
6. Amendment in Transaction – Debit Note and Credit Note
7. Advance For Supply – Receipt Voucher
8. Refund of Advance – Refund Voucher
9. Delivery Challan in Special Situations
10. Payment Voucher

PART-II

1. E-Invoice – Introduction
2. E-Invoice – Concept
3. E-Invoice – Process
4. E-Invoice – IRP and QR Code
5. E-Invoice – Implementation
6. E-Invoice – Exclusions
7. E-Invoice – Clarifications
8. E-Invoice – Legal Framework
9. E-Invoice – QR Code for B2C Invoice
10. Clarifications on QR Code