12.1.b. Is the part number on the tax invoice sufficient to identify the goods?

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

Subparagraph 29-70(1)(c)(iii) of the GST Act requires a tax invoice to include enough information to ascertain 'what is supplied, including the quantity (if applicable) and the price of what is supplied'.

In the motor vehicle industry it is considered that a part number or code can satisfy the requirement to show what is supplied if the supplier and the recipient hold another document which describes the item that matches the part number or code.

    Last modified: 07 Jun 2012QC 16411