Mandatory Invoice Fields

• Name, address, and registration number of the service provider.
  
• Name and address of the service recipient, if available.
  
• Invoice number and date of issue in serial and chronological order.
  
• Description of taxable service provided.
  
• Service tax code and classification of service, if applicable.
  

Monetary Details Required

• Total value of the service billed.
  
• Break-up of taxable value, showing the value before and after abatement, if any.
  
• Amount of service tax charged, including applicable cesses.
  
• Rate of service tax applied on the taxable amount.
  
• Any other charges, such as additional fees, shown separately.
  

Tax Calculation Specifics

• Service tax amount, calculated at the applicable rate (e.g., 12%, 14%, or 15%).
  
• Swachh Bharat Cess and Krishi Kalyan Cess, if applicable.
  
• Gross amount payable, inclusive of tax.
  
• Advance payment, if adjusted, had to be mentioned.
  
• Reverse charge indication, if applicable to the transaction.
  

Other Statutory Information

• Date of completion of service or service provision, if different from invoice date.
  
• Place of provision of service, when relevant for classification or tax point.
  
• Any exemption notification reference, if the service was partially exempt.
  
• Signature or authentication of the service provider or authorized person.
  
• Invoice to be issued within 30 days of service completion as per Rule 4A.
  

Record Keeping and Compliance

• Invoices had to be serially numbered and maintained for at least 5 years.
  
• A duplicate copy had to be issued to the service recipient.
  
• Invoice books or systems had to ensure traceability and audit readiness.
  
• Modifications or cancellations had to be supported by credit or debit notes.
  

Proper invoicing was crucial for claiming CENVAT credit and avoiding disputes.