| S.No | Do’s | Don’ts |
| 1 | Invoice for each purchase and sales is must | Transaction without documentation |
| 2 | Do mention GSTIN of self and customer (if registered) on the sales invoice | Accepting invoice with wrong GSTIN of vendors |
| 3 | Do ensure your GSTIN is mentioned on every purchase Bills | Accepting purchase invoice without ensuring its correctness |
| 4 | Sales invoice should contain details of HSN code, description, bifurcation of CGST, SGST,IGST, date of invoice, payment mode,etc | Issuing invoice without required details. |
| 5 | Obtain Proper Tax Invoice from Vendor with similar details as mentioned for sales invoice | Accepting purchase invoice without ensuring its correctness |
| 6 | Issue of proper debit/ credit notes for sales or purchase return, as the case may be and within 180 days of original invoice with reasons. | Issuing DN/CN without specifications. |
| 7 | Proper documentation of purchase and sales invoices | Don’t Prepare single file for both |
| 8 | Bifurcation of inter state and Intra state supply | Putting CGSTand SGST on inter state supplies or vice versa. |
| 9 | Generation of E-way bill on wherever consignment value of goods is more than 50K. | |
| 9 | Timely availability of sales/purchase/bank statement, etc records for filing | Incorrect data should not be provided |
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