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    <title>TAX INVOICE UNDER GST</title>
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    <description>A tax invoice is the primary document evidencing supply and must be issued by a registered taxable person at the time of supply for goods or within prescribed time limits for services; it includes ISD documents and supplementary or revised invoices. Invoices must contain supplier and recipient identification, a consecutive serial number, issue date, HSN or service code (as notified), description, quantity and unit for goods, taxable value after discounts, tax rates and amounts, place of supply and delivery, reverse-charge indication, revision markings linking to original invoices, and supplier signature or digital signature. Export invoices require a specific endorsement and ARE-1 particulars. The Board or Commissioner may notify HSN/code reporting requirements for classes of taxpayers.</description>
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