Step 1: What to do when travel agency doesn't provide GST invoice? (a) GST invoice: (i) travel agency registered under GST must provide GST invoice, (ii) invoice must contain GSTIN, invoice number, date, taxable value, tax amount, (iii) consumer has right to GST invoice — GST Act, (b) not provided: (i) agency refuses to issue GST invoice, (ii) agency provides bill without GSTIN, (iii) agency charges GST but doesn't issue invoice — tax evasion, © rights: (i) consumer has right to GST invoice — CGST Act 2017, (ii) complain to GST department + consumer court, (iii) GST evasion is offense — report to CBIC, (d) authority: CBIC + GST department + consumer court, (e) law: CGST Act 2017 Section 31 + Consumer Protection Act 2019.
Step 2: Comparison table — GST invoice scenarios. (a) Invoice refused: (i) issue: agency refuses GST invoice, (ii) remedy: demand in writing + complain to GST dept, (iii) timeline: 7-15 days, (iv) escalation: CBIC, (v) example: agency refused; complained to GST dept; invoice issued in 7 days, (b) Bill without GSTIN: (i) issue: bill has no GSTIN, (ii) remedy: demand GST invoice with GSTIN, (iii) timeline: 3-7 days, (iv) escalation: GST dept, (v) example: bill lacked GSTIN; demanded; corrected invoice issued, © GST charged but no invoice: (i) issue: agency charges GST but no invoice — evasion, (ii) remedy: complain to CBIC — tax evasion, (iii) timeline: 30-60 days, (iv) escalation: CBIC, (v) example: agency charged 5% GST; no invoice; complained; CBIC investigated; invoice issued + penalty, (d) Wrong GST number: (i) issue: invoice has wrong GSTIN, (ii) remedy: demand correction, (iii) timeline: 3-7 days, (iv) escalation: GST dept, (v) example: wrong GSTIN; corrected; new invoice issued, (e) B2B GST invoice: (i) issue: agency doesn't issue B2B invoice for company travel, (ii) remedy: demand + complain to GST dept, (iii) timeline: 7-15 days, (iv) escalation: CBIC, (v) example: agency refused B2B; complained; invoice issued. (Note: Travel agency must provide GST invoice — complain to GST dept/CBIC if refused.)
Step 3: How to get GST invoice from travel agency. (a) Step 1: Demand GST invoice in writing — email/letter, (b) Step 2: Provide GSTIN for B2B invoice, © Step 3: If refused — complain to GST department, (d) Step 4: File consumer complaint — deficiency of service, (e) Step 5: Report GST evasion to CBIC — cbic.gov.in, (f) Step 6: File RTI with GST dept for complaint status.
Step 5: Practical tips. (a) always demand GST invoice — it's your right, (b) check GSTIN on invoice — verify on gst.gov.in, © GST evasion complaint — CBIC, (d) consumer court for damages, (e) Example: A company's travel agency charged Rs 1.5 lakh with GST but no invoice; complained to CBIC; invoice issued + agency penalized; company got ITC.
Step 6: Key provisions. (a) CGST Act 2017 Section 31: tax invoice, (b) Consumer Protection Act 2019, © CBIC: GST evasion complaint, (d) GST dept: complaint, (e) RTI: file with GST dept.