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Supplementary tax invoice and Credit or debit notes

Rule 4 - Draft-Bills-Reports - Draft GST Invoice Rules - Goods and Services Tax - Rule 4 - 4. (1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the following details - (a) name, address and GST .....

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f the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is unregistered; (g) serial number and date of the corresponding tax invoice or, as the case may be, bill .....

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gistered taxable person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starti .....

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