Tax invoice
Rule 1
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017
Chapter-
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n1. Tax invoice
\nSubject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:-
\n(a) name, address and GSTIN of the supplier;
\n(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;
\n(c) date of its issue;
\n(d) name, address and GSTIN or UIN, if registered, of t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rated tax, Union territory tax or cess); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Tax invoiceRule 1Bill TAX INVOICE, CREDIT AND DEBIT NOTES GST – Tax Invoice, Credit And Debit Notes – Final Draft Rules 18-5-2017Chapter- 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) … Continue reading “Tax invoice”<\/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-2587","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2587","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=2587"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2587\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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(n) address of delivery where the same is different from the place of supply;
\n(o) whether the tax is payable on reverse charge basis; and
\n(p) signature or digital signature of the supplier or his authorized representative:
\nProvided that the Commissioner may, on the recommendations of the Council, by notification, specify –
\n(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
\n(ii) the class of registered persons that wo<\/p>\n
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