Rule 1 – Draft-Bills-Reports – Draft GST Invoice Rules – DRAFT – GOODS AND SERVICES TAX – INVOICE RULES, 20- [September 2016] – Rule 1 – DRAFT GOODS AND SERVICES TAX – INVOICE RULES, 20- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016. Chapter-__ TAX INVOICE, CREDIT AND DEBIT NOTES 1. Tax invoice (1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN/ Unique ID Number, if re
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nter-State trade or commerce; (n) place of delivery where the same is different from the place of supply; (o) whether the tax is payable on reverse charge; (p) the word Revised Invoice or Supplementary Invoice , as the case may be, indicated prominently, where applicable along with the date and invoice number of the original invoice; and (q) signature or digital signature of the supplier or his authorized representative. Provided that the Board/Commissioner may, by notification, specify – (i) the number of digits of HSN code for goods or, as the case may be, the Accounting Code for services, that a class of taxable persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of taxab
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