Supplementary tax invoice and Credit or debit notes

Supplementary tax invoice and Credit or debit notes
Rule 4
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
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 na

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =