https://www.taxtmi.com/article/detailed?id=6896 GST requires registered persons to issue a tax invoice at the time of taxable supply containing description, value, tax charged and prescribed particulars; composition taxpayers and suppliers of non taxable supplies must issue a bill of supply. Suppliers may issue credit notes where invoices overstate tax or value and debit notes where they understate tax or value; such notes must contain prescribed particulars, be issued within the statutory cut off, and be declared in the periodic return so tax liability is adjusted under the Act. en-us Tue, 12 Jul 2016 08:32:30 +0530 Tue, 12 Jul 2016 08:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6896 GST requires registered persons to issue a tax invoice at the time of taxable supply containing description, value, tax charged and prescribed particulars; composition taxpayers and suppliers of non taxable supplies must issue a bill of supply. Suppliers may issue credit notes where invoices overstate tax or value and debit notes where they understate tax or value; such notes must contain prescribed particulars, be issued within the statutory cut off, and be declared in the periodic return so tax liability is adjusted under the Act. Articles Goods and Services Tax - GST Tue, 12 Jul 2016 08:32:30 +0530 https://www.taxtmi.com/article/detailed?id=6896