Rule 1 – Final Rules (Draft) – TAX INVOICE, CREDIT AND DEBIT NOTES – GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Final Draft Rules 18-5-2017 – Rule 1 – Chapter- TAX INVOICE, CREDIT AND DEBIT NOTES 1. Tax invoice Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as – and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN or UIN, if registered, of the recip
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territory tax or cess); (m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce; (n) address of delivery where the same is different from the place of supply; (o) whether the tax is payable on reverse charge basis; and (p) signature or digital signature of the supplier or his authorized representative: Provided that the Commissioner may, on the recommendations of the Council, by notification, specify – (i) the number of digits of HSN code for goods or the Accounting Code for services, that a class of registered persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of registered persons that would not be required to
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