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Supplementary tax invoice and Credit or debit notes

Rule 4 - Draft-Bills-Reports - Draft GST Invoice Rules - DRAFT - GOODS AND SERVICES TAX - INVOICE RULES, 20- [September 2016] - Rule 4 - 4. (1) A supplementary tax invoice under section 23 and a credit or debit note under section 24 shall contain the .....

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and GSTIN/ Unique ID Number, if registered, of 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 correspo .....

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or his authorized representative. (2) Every registered 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 taxa .....

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