# Documents Permitted in Lieu of Tax Invoice

For certain supplies, the strict invoice format is impractical. The government has notified specific categories where an alternative document is permitted.

## Notified Categories & Their Documents

Supplier	Permitted Document	Key Relaxations
Insurer / Banking Company / FI / NBFC	Monthly statement (consolidated)	No need to mention serial number or recipient's address
GTA — transport of goods by road	Tax invoice or any document containing: details & gross weight of consignment, name of consignor & consignee, place of origin & destination, vehicle registration no., GSTIN of payee — plus other tax invoice info	A consignment note suffices
Passenger Transportation Service	Ticket	No need to mention serial number or recipient's address
Multiplex cinema — admission to films	E-ticket	No need to mention recipient's details

## Why Does This Matter?

These relaxations recognise the mass-market nature of these supplies. Issuing a full tax invoice to every train passenger or moviegoer would be impossible. The alternative documents still capture what the tax authorities need for revenue tracking.

Worked example

### Example 1

Example — Multiplex E-ticket

PVR (multiplex) sells 500 tickets per show. Instead of issuing 500 tax invoices with each customer's name and address, PVR issues an e-ticket for each booking. The e-ticket need not bear a serial number or the customer's address, but it must reflect the supply value and GST.

### Example 2

Example — Bank Statement

HDFC Bank charges processing fees on thousands of loan accounts each month. Instead of preparing individual invoices, HDFC issues a monthly consolidated statement to each customer reflecting service charges and GST.

⚠️ Common exam mistakes

Insisting on serial numbers and recipient address on bank statements — these are relaxed.
Treating a GTA's consignment note as inadequate — it qualifies as a permitted document.
Forgetting that the GST amount must still be disclosed on these alternative documents.

Reference:

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