Tax Invoice issued by seller registered under GST to buyer on sale of taxable goods or services. It is an essential document for the buyer to avail Input Tax Credit.

Issue a Tax Invoice in the following cases:

  1. Seller registered under GST selling taxable goods or services to a registered or unregistered buyer

  2. Seller registered under GST making an Inter-State stock transfer to a branch in another state

  3. Input Service Distributor (ISD) distributing GST Credit to its eligible branches

Read more - What is a Tax Invoice under GST?