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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES This
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Rule 46 - Tax invoice - Central Goods and Services Tax Rules, 2017

Extract

..... and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonised System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both .....

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Rule 46 - Tax invoice - Central Goods and Services Tax Rules, 2017

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..... issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers: 1[Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of .....

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Rule 46 - Tax invoice - Central Goods and Services Tax Rules, 2017

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..... ATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:" 2. Inserted vide Notification No. 74/2018 - Central Tax dated 31-12-2018 3. Inserted vide Notification No. 31/2019 - Central Tax dated 28-06-2019 w.e.f. 01-04-2020 4. Inserted vide Notification No. 33/2019 - Central Tax dated 18-07-2019 w.e.f. 01-09-2019 5. Inserted vide NOTIFICATION NO. 72/2020-Central Tax dated 30-09-2020 6. Substituted vide NOTIFICATION NO. 79/2020 - Central Tax d .....

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Rule 46 - Tax invoice - Central Goods and Services Tax Rules, 2017

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  1. Notification No. 90/2020 - Dated: 1-12-2020 - Seeks to amend Notification No. 12/2017 Central Tax, dated the 28th June, 2017 - the number of HSN digits required on tax invoice
  2. Notification No. 6/2020 - Dated: 15-10-2020 - Amendment in Notification No. 5/2017 Integrated Tax, dated the 28th June, 2017
  3. Notification No. 79/2020 - Dated: 15-10-2020 - Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.
  4. Notification No. 78/2020 - Dated: 15-10-2020 - Seeks to amend Notification No. 12/2017 Central Tax, dated the 28th June, 2017 - the number of HSN digits required on tax invoice
  5. Notification No. 72/2020 - Dated: 30-9-2020 - Central Goods and Services Tax (Eleventh Amendment) Rules, 2020
  6. Notification No. 71/2020 - Dated: 30-9-2020 - Seeks to amend Notification No. 14/2020Central Tax, dated the 21st March, 2020
  7. Notification No. 14/2020 - Dated: 21-3-2020 - Class of registered person required to issue invoice having Dynamic Quick Response (QR) code
  8. Notification No. 72/2019 - Dated: 13-12-2019 - Seeks to notify the class of registered person required to issue invoice having QR Code
  9. Notification No. 33/2019 - Dated: 18-7-2019 - Seeks to carry out changes in the CGST Rules, 2017.
  10. Notification No. 31/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
  11. Notification No. 74/2018 - Dated: 31-12-2018 - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
  12. Notification No. 45/2017 - Dated: 13-10-2017 - Seeks to amend the CGST Rules, 2017
  13. Notification No. 17/2017 - Dated: 27-7-2017 - Central Goods and Services Tax (Fourth Amendment) Rules, 2017
  14. Notification No. 5/2017 - Dated: 28-6-2017 - Seeks to notify the number of HSN digits required on tax invoice
  15. Notification No. 12/2017 - Dated: 28-6-2017 - Seeks to notify the number of HSN digits required on tax invoice

 

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