12.1.c. Is it necessary to provide detail at line item level or will a delivery or supply summary be sufficient to satisfy the content requirements of an electronic tax invoice?

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

An electronic invoice should satisfy the same information requirements as a paper invoice. However, a concession for recipients who create Recipient Created Tax Invoices is identified in GSTR 2013/1External LinkGoods and services tax: tax invoices, where electronic purchasing systems are used.

A delivery or supply summary is sufficient, provided it is linked back to supporting documentation which itself is readily identifiable.

    Last modified: 07 Jun 2012QC 16411