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CA Intermediate · Taxation · Tax Invoice; Credit and Debit Notes

Sundaram Textiles, a registered supplier in Erode, supplies taxable goods to a registered dealer in Salem. The goods are sent in a single consignment and the supplier issues a tax invoice. Under the CGST Rules, how many copies of the tax invoice must be prepared for this supply of goods?

For supply of goods, the tax invoice must be prepared in triplicate: the original for the recipient, the duplicate for the transporter and the triplicate for the supplier. Services require only two copies, original for the recipient and duplicate for the supplier.

  1. ATwo copies: original for recipient and duplicate for transporter
  2. BThree copies: original for recipient, duplicate for transporter and triplicate for supplierCorrect
  3. CTwo copies: original for recipient and duplicate for supplier
  4. DOne copy, which is given to the recipient

Explanation

For supply of goods, the invoice is prepared in triplicate: original marked for the recipient, duplicate marked for the transporter and triplicate marked for the supplier. The option with two copies omits one of these three copies. For services, only duplicate for the supplier and original for the recipient are needed.

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