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Rule 1 - , CREDIT AND DEBIT NOTES - Goods and Services Tax - Rule 1 - Chapter- , CREDIT AND DEBIT NOTES 1. Subject to rule 7, a referred to in section 31 shall be issued by the registered person containing the following particulars:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as - and / respectively, and any combination thereof, unique for a fin .....

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e 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) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (l) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (m) place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce; (n) addr .....

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