Handwritten GST number on invoice is allowed ?

By | June 26, 2018
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(Last Updated On: June 26, 2018)

Whether Handwritten GST number on invoice is allowed ?

Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining whether Handwritten GST number on invoice is allowed


You can have Handwritten GST number on invoice. Refer Rule 46 of CGST Rule read with Rule 48 of CGST Rule does not says that GSTIN Number should be preprinted on invoices.

Relevant Portion of Rule 46 of CGST Rules  ;-

Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,—

(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

………

Rule 48 of CGST Rules Says :-

Manner of issuing invoice

48. (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,—

(a)the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,—

(a)the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

(3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.

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