GST - TAX INVOICE, CREDIT AND DEBIT NOTES - Draft Rules 31-3-2017

 

GST tax invoice rules require specified invoice particulars, timing, and formats for supplies, including special cases and delivery challans. Rules prescribe mandatory contents and formats for tax invoices, bills of supply, receipt vouchers, revised invoices, credit/debit notes, ISD invoices and delivery challans, including supplier/recipient identification, unique serial numbers, HSN/Accounting Codes, taxable values, tax rates, place of supply, reverse charge indication and signatures; timing and triplicate/duplicate format requirements for goods and services; consolidated invoicing for unregistered recipients; export endorsements; and procedural particulars for delivery challans and ISD credit distribution.