Invoices pertaining to B2B transactions :

For all invoices pertaining to all intra/inter-state B2B supplies and supplies made to entities with UID, following details shall be submitted as part of statement of outward supplies and inward supplies, wherever relevant:

(i) Goods and Services Tax Identification Number (GSTIN)/Unique ID issued to UN organizations/Embassies

(ii) Invoice Number, Date and value

(iii) HSN code for each item line (for Goods)/Accounting code for each item line (for services)

(iv) Taxable Value

(v) Tax Rate (CGST & SGST or IGST)

(vi) Tax Amounts (CGST & SGST or IGST)

(vii) Place of Supply (State)

An Invoice may have two items having different tax rates or different HSN codes in case of B2B supplies. If the invoice contains more than one tax rate/one HSN Code, the taxpayer would have to submit line-wise information separately for each HSN Code/each tax rate.