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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax invoice requirements specify supplier and recipient particulars, supply valuation, tax particulars and permitted consolidated invoicing.</h1> A registered person must issue a tax invoice containing supplier and recipient identification, a unique serial number, date, description and quantity of supply, HSN code or Accounting Code, taxable and total value, applicable tax rates and amounts, place and address of supply/delivery, reverse charge indication, and supplier signature; consolidated daily invoices are permitted for supplies to unregistered recipients who do not require individual invoices.

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