All documents issued during a transaction must follow the rules and formats specified by the government.
This section explains the nature of each document.

GST Compliant Documents

Tax Invoice A tax invoice contains the list of goods / services, along with the description, quantity, and value of the supply made by the vendor. It is issued when a registered dealer supplies taxable goods or services.
Bill of Supply A bill of supply is issued when tax cannot be charged on the goods or services sold. It is usually issued when composition dealers make a sale or when exempt goods /services are supplied.
Delivery Note or Challan When no actual sale of goods or services takes place, a delivery challan is generated instead of a tax invoice. For example, during the transportation of goods from one warehouse to another, a delivery challan / note is issued.
Debit Note or Credit Note Debit / Credit notes are usually issued to rectify the wrong values recorded in the invoices.
e-Way Bill An e-way bill is a permit needed for inter-state transportation of goods worth more than Rs. 50,000. It can be electronically generated through the GSTN. E-way bills are not required for exempted goods.
e-way implementation has been deferred to 01 Apr 2018