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

..... t 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; 8 [ Provided that where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supp .....

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

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..... sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule. : ] 6 [ Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a cla .....

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

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..... invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,- (a) the recipient is not a registered person; and (b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies. 2 [ Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). ] 3 [ Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions .....

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

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