Checklist with respect to GST for BSE vendors and Service Providers
  • GST Invoice must include the following details
    • Invoice number, not exceeding 16 characters and date of issue should be same which will be uploaded on GST Portal
    • Name, address and GSTIN of the supplier
    • Name, address and GSTIN or UIN of the recipient.
    • HSN code/ SAC code.
    • Description of goods or services, i.e. description, quantity (number), unit (meter, kg etc.), and total value
    • Taxable value of goods or services considering discounts and abatement if any.
    • Rate and amount of taxes i.e. CGST/ SGST/ IGST/UTGST and cess if any.
    • Place of supply with State, in case of a supply in the course of inter-State trade or commerce.
    • Address of delivery where the same is different from the place of supply.
    • Whether GST is payable on reverse charge basis.
    • If one is a composite vendor, it is mandatory to mention on the Original Invoice.
    • Bank details, Permanent Account Number (PAN).
    • Signature of the supplier either digitally signed or manually signed.
  • In case the vendor has made any mistake in issuance of invoice, such as wrong GST number, wrong name, wrong amount, wrong code etc., the vendor should issue a credit note against the original invoice and raise the fresh invoice and inform the appropriate official at BSE, of the same.
  • The vendors/ service providers, must file the GST Return 1 (GST R1) in time including all invoices/debit/credit notes issued to BSE, within the due date for filing the monthly return.
  • The vendors/ service providers must ensure that the details uploaded in GST R1 must match with the details in the GST invoices issued to BSE.

    GST Details