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    <title>Documents to be issued under GST</title>
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    <description>Registered persons must issue a Tax Invoice for inter-state and intra-state taxable supplies, including goods and services, before or at the time of supply, stating description, quantity, value and tax charged. Exempt supplies require a Bill of Supply; mixed supplies may use an Invoice cum Bill of Supply. Delivery Challans are required for job work, repairs, stock transfers and multi-vehicle movements, with the original tax invoice sent on final delivery. Supplies from unregistered suppliers under reverse charge require a Self Invoice; receipt, refund and payment vouchers document advances and payments. Credit and Debit Notes adjust earlier invoices. Document types and counts must be furnished in returns and misuse of delivery challans may attract penalties.</description>
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