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<h1>GST Invoice Rules: Section 23 Details for Issuing Tax Invoices, Including Supplier Info, Tax Rates, and Export Endorsements.</h1> The draft Goods and Services Tax (GST) Invoice Rules outline the requirements for issuing a tax invoice, as per section 23. Key details include the supplier's and recipient's name, address, and GSTIN, a unique serial number, date of issue, description of goods or services, HSN or Accounting Code, taxable value, tax rate, and amount. For inter-State trade, the place of supply and delivery must be specified. Invoices for exports must include specific endorsements and details. Service invoices must be issued within 30 days, or 45 days for financial institutions. Exceptions for HSN code requirements can be notified by the Board/Commissioner.