Issue of invoice & Payment voucher in case of reverse charge [Section 31(1) (f) & (g) & rule 52 of CGST Act]

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..... section 9 (3) (4) shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both. [Section 31(3)(g)] E- Invoice issue under RCM:- where an invoice is required to be issued under section 31(3)(g), a registered person may issue a consolidated invoice at the end of a month for supplie .....

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..... haracters -hyphen or dash 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 of the recipient; (e) description of goods or services; (f) amount paid; (g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); ] (h) amount of tax payable in respect of .....

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