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Rule 1 - Final Rules (Draft) - , CREDIT AND DEBIT NOTES - GST - , CREDIT AND DEBIT NOTES - Final Draft Rules 18-5-2017 - Rule 1 - Chapter- , CREDIT AND DEBIT NOTES 1. Subject to rule 7, a referred to in section 31 shall be issued by the registered pe .....

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h and slash symbolised as - and / respectively, and any combination thereof, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN or UIN, if registered, of the recipient; (e) name and address of the recipient and the addres .....

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vices; (h) quantity in case of goods and unit or Unique Quantity Code thereof; (i) total value of supply of goods or services or both; (j) taxable value of supply of goods or services or both taking into account discount or abatement, if any; (k) rat .....

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e name of State, in case of a supply in the course of inter-State trade or commerce; (n) address of delivery where the same is different from the place of supply; (o) whether the tax is payable on reverse charge basis; and (p) signature or digital si .....

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class of registered persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of registered persons that would not be required to mention the HSN code for goods or the Accounting Code for .....

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