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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

..... ldquo;-” and “/” respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) 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 fifty thousand rupees or more; (f) na .....

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

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..... e or commerce; (o) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and (q) signature or digital signature of the supplier or his authorised representative: 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, .....

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

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..... 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:] Provided also that a registered person 4[, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,] may not issue a tax invoice in .....

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

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..... o that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED 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 d .....

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

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