- Bar Council enrolment number
- The enrolment number shows the bill is from an advocate, which is the basis for the reverse-charge treatment. Clients' accounts teams use it to justify why no GST was charged by the supplier.
- Matter name and case number
- Corporate clients run many matters at once. Quoting the suit, petition or arbitration number on each line lets the legal department allocate the cost and approve the bill against the right file.
- Court, tribunal or forum
- Fees vary by forum. Naming the High Court bench, NCLT, consumer commission or arbitral tribunal explains appearance charges and helps the client check them against the fee schedule it agreed.
- Hearing or appearance dates
- Appearance fees are usually charged per effective hearing. Listing the dates lets the client match them with the cause list and avoids disputes over adjourned or non-effective hearings.
- Reverse-charge declaration
- A line stating that GST is payable by the recipient under reverse charge is mandatory on the face of the invoice when the tax is to be paid by the recipient, and it tells the client to self-assess and pay the tax.
- Court fee and stamp duty paid
- Court fees, process fees and stamp paper bought for the client are statutory amounts. Showing them separately with receipts keeps them out of the professional fee.