Supplementary tax invoice and Credit or debit notes

Rule 4 – Draft-Bills-Reports – Draft GST Invoice Rules – DRAFT – GOODS AND SERVICES TAX – INVOICE RULES, 20- [September 2016] – Rule 4 – 4. Supplementary tax invoice and Credit or debit notes (1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details – (a) name, address and GSTIN of the supplier; (b) nature of the document; (c) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (d) date of issue of the document; (e) name, address and GSTIN/ Unique ID Number, if registered, of the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unr

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