In the Indian GST environment, the Institute of Chartered Accountants of India (ICAI) has played a significant role since its pre-implementation phase. In developing the GST policies and procedures, ICAI, through its GST & Indirect Taxes Committee, assists the Government by offering technical inputs and suggestions. It conducts certificate courses, organises seminars, conferences, webcasts, and capacity-building programs for Government bodies and has published useful technical publications on various types of GST to inform stakeholders about the latest amendments and developments, supporting their understanding of the complexities of GST law provisions.
The GST & Indirect Taxes Committee’s efforts can be recognized in the release of the revised edition of its publication, “Handbook on Invoicing under GST”. Under the GST regime, invoicing plays an important role in serving as the foundational document for tax compliance. It allows businesses to claim the ITC and assures clarity and traceability in transactions. Effective tax collection has been streamlined through the appropriate and compliant invoicing and supports in curbing tax evasion. All the provisions of the invoicing are explained in one place in this handbook and have been updated with the pertinent amendments as of 31st May 2025.
The Institute of Chartered Accountants of India (ICAI), in a move, has the motive to improve the awareness among professionals, and for that, it has released a thoroughly updated edition of its “Handbook on Invoicing under GST”.
All legal provisions of the invoicing under the Goods and Services Tax (GST) regime have been consolidated under this amended version, published under the ICAI’s GST & Indirect Taxes Committee, and incorporates amendments up to May 31, 2025.
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For professionals and businesses, the Handbook is a useful resource as it elaborates the legal mandates and procedural needs of the GST invoices, e-invoices, bills of supply, credit and debit notes, and related documents. Concerning the publication, ICAI President CA. Charanjot Singh Nanda stresses that the appropriate and compliant invoicing has a foundational role in allowing businesses to claim the ITC, lessen tax evasion, and ensure transaction transparency.
The revised edition also discusses the e-invoicing mandates for entities with turnover exceeding ₹5 crores, special cases like job work and reverse charge mechanisms, and digitized documentation. In a structured and practitioner-friendly format, detailed summaries of statutory provisions requirements, along with Rules 46 to 55A of the CGST Rules and appropriate sections of the CGST Act, are presented.
CA. Rajendra Kumar P, Chairman of the GST & Indirect Taxes Committee, stated that the Handbook recalls feedback from industry and incorporates real-time changes impacting compliance. With faster GST norms evolution, particularly for the digital invoicing and sector-specific nuances, the same publication shall serve as the only reference for practitioners, corporates, and government bodies.
Feedback from stakeholders has been invited by ICAI and motivates the readers to access the resources at the GST & Indirect Taxes Committee. In the national economic development, ICAI is a knowledge partner.
Check the ICAI official “June 2025 edition Handbook on Invoicing under GST” PDF: Click here
