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    <title>Glimpse of Invoices Revised Model GST Law</title>
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    <description>The Model GST Law draft mandates distinct invoice types-Tax Invoice, Bill of Supply, Revised and Supplementary Invoices-with specific applicability, timing and content requirements to preserve input tax credit and compliance. Tax invoices must show supplier and recipient identification, serial number, date, HSN/SAC codes, taxable value and tax breakup; special rules govern advance payments, reverse charge, continuous supplies, goods on approval, debit/credit note adjustments, sectoral document substitutes, portal invoice references, and simplified treatment for low-value and certain industry supplies.</description>
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