Business registered under GST holding a valid GSTIN must issue an invoice on sale of goods or services. Following are the type of documents to be issued:





























Type of DocumentNature of transaction
Tax InvoiceSale of taxable goods and services by Regular Dealer
Export InvoiceSale of taxable goods and services outside India
Bill of Supply* Sale of taxable goods and services by Composite Dealer
* Sale of exempt goods and services by Regular Dealer
Debit NoteIncrease in value of invoice issued on sale
Credit NoteDecrease in value of invoice issued on sale