Tax invoice requirements under GST: mandatory supplier and recipient details, HSN, values, tax breakdown, IRN/QR provisions. Rule 46 mandates the contents of a tax invoice by a registered person, requiring supplier identification, a unique consecutive serial number, date, recipient identification or specified recipient details for unregistered persons, HSN code, description, quantity or unit, total and taxable values, tax rates and amounts by tax type, place of supply with State name for inter-state supplies, delivery address where different, reverse charge indication, and supplier signature or digital signature; it also provides for Quick Reference codes embedding Invoice Reference Numbers and allows notification-driven QR code and HSN reporting specifications.
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.
Tax invoice requirements under GST: mandatory supplier and recipient details, HSN, values, tax breakdown, IRN/QR provisions.
Rule 46 mandates the contents of a tax invoice by a registered person, requiring supplier identification, a unique consecutive serial number, date, recipient identification or specified recipient details for unregistered persons, HSN code, description, quantity or unit, total and taxable values, tax rates and amounts by tax type, place of supply with State name for inter-state supplies, delivery address where different, reverse charge indication, and supplier signature or digital signature; it also provides for Quick Reference codes embedding Invoice Reference Numbers and allows notification-driven QR code and HSN reporting specifications.
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