GST invoice mean those invoices which are given or taken by the assessee who hold GSTIN (Goods and Service Tax Identification No). In these invoices assessee should describe the rate of tax and the amount as well as there should be bifurcation on interstate and intrastate sales/purchases. i.e. if there is intrastate sales /purchases in that case in invoice tax bifurcation will be done on CGST and SGST bases and if there is inter-state sales in that case IGST will be applicable.It's a document either online or in paper format in which details of supplier/ purchaser are incorporated like Name of the Sales/ purchaser, registration no. (VAT, Service Tax, UIN etc.)as well as in bill details of sales or purchases like Item name, Quantity, Tax rate, tax amount should be there. There is no specific format for invoices but there are some general formats.
The invoice which are issued by the assesse to their purchaser. Generally in these bills there are already pre-printed company name and their GSTIN No. in these invoices there are an invoice bill no. that should be in a sequence. These invoice no. can be in any format as per the wish of the assessee. There should be date of sales on which invoice will be issue. Then there will be details of seller and the commodity details amount of sales and tax amount.