Rule 5 – Draft-Bills-Reports – Draft GST Invoice Rules – DRAFT – GOODS AND SERVICES TAX – INVOICE RULES, 20- [September 2016] – Rule 5 – 5. Tax Invoice in special cases A tax invoice issued by an Input Service Distributor shall contain the following details:- (a) name, address and GSTIN of the Input Service Distributor; (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 of the supplier of services, the credit in respect of which is being distributed and the serial number and date of invoice issued by such supplier; (e) name, address and GSTIN of the recipient to whom the credit is distributed; (f) amount of the credit distributed; and (g
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service but containing other information as prescribed under rule 1. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also contains other information as prescribed under rule 1. (4) Where the
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