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.