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Supplementary tax invoice and Credit or debit notes

Rule 4 - 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 GSTIN of the supplier; (b) nature of the document; (c) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (d) date of issue of the document; (e) name, address and GSTIN/ Unique ID Number, if registered, of the recipient; (f) n .....

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