{"id":1588,"date":"2016-10-06T18:36:18","date_gmt":"2016-10-06T13:06:18","guid":{"rendered":""},"modified":"2016-10-06T18:36:18","modified_gmt":"2016-10-06T13:06:18","slug":"supplementary-tax-invoice-and-credit-or-debit-notes","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1588","title":{"rendered":"Supplementary tax invoice and Credit or debit notes"},"content":{"rendered":"<p>Supplementary tax invoice and Credit or debit notes<br \/>Rule 4<br \/>Bill  <br \/>Draft GST Invoice Rules<br \/>Draft &#8211; Goods And Services Tax &#8211; Invoice Rules, 20 [September 2016]<br \/>4. Supplementary tax invoice and Credit or debit notes<br \/>\n(1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details &#8211;<br \/>\n (a) name, address and GSTIN of the supplier;<br \/>\n (b) nature of the document;<br \/>\n (c) a consecutive serial number containing only alphabets and\/or numerals, unique for a financial year;<br \/>\n (d) date of issue of the document;<br \/>\n (e) name, address and GSTIN\/ Unique ID Number, if registered, of the recipient;<br \/>\n (f) name and address of the recipient and the address of delivery, along with the na<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22720\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supplementary tax invoice and Credit or debit notesRule 4Bill Draft GST Invoice RulesDraft &#8211; Goods And Services Tax &#8211; 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 &#8211; &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1588\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Supplementary tax invoice and Credit or debit notes&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1588","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1588"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1588\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}