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GST invoice is a bill or receipt of items sent or services that a seller or service provider offers to a customer. It specifically lists out the services/products, along with the total amount due.
One can check a GST invoice to determine said product or service prices before CGST and SGST are levied on them.
A GST invoice bill also displays the amount of taxes charged on each product or service, which an individual purchases from the seller or provider.
As per Section 2(66) of the Central Goods and Services Tax Act of 2017, to understand the exact format of a tax invoice, one must refer to Section 31.
Even though Section 31 outlines a general guideline for GST invoice formats, it does not go into specifics. However, Section 31 does state the requirements or entries that such an invoice must carry to qualify as an official GST document. Moreover, such an invoice can be electronic, as well as manual.
Goods suppliers need to draw up such an invoice on or before the date of removal of said products.