12.1.a. In preparing a tax invoice, is it acceptable to show total value and total GST to arrive at total price, rather than showing separately the price, GST and value of each individual item?

For source of ATO view, refer to GSTR 2013/1External Link - Goods and services tax: tax invoices

Where the supply comprises multiple taxable items that are identified separately on a tax invoice (for example on a 'multiple -line' basis), the price for each item does not have to be shown. Only enough information to determine the price of what is supplied must be shown. This may be the total amount of all the lines or items added together.

    Last modified: 07 Jun 2012QC 16411