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Rule 5 - Final Rules (Draft) - TAX INVOICE, CREDIT AND DEBIT NOTES - GST - TAX INVOICE, CREDIT AND DEBIT NOTES - Final Draft Rules 18-5-2017 - Rule 5 - 5. A referred to in clause (d) of sub-section (3) of section 31 shall contain the following partic .....

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spectively, 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) description of goods or services; (f) amount of advance taken; (g) rate of tax (centr .....

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