One Nation one Tax Market: Tax under GST regime, Tax invoice questions

Ayupp

New Delhi: This article contains

  • GST – Concept & Status
  • FAQs on GST English.
  • CGST, UTGST, IGST & Compensation Acts
  • CGST Rules

Constitutional Amendment Act

Who can raise a tax invoice?      

IMPORTANT CONTENTS OF TAX INVOICE

  • GSTIN of supplier
  • Consecutive Serial Number & date of issue
  • GSTIN of recipient, if registered
  • Name & address of recipient, if not registered
  • HSN
  • Description of goods or services
  • Quantity in case of goods

What should be there in a tax invoice?

Digits of HSN Codes to be included: Notification 12/2017-CT, dated 28.06.2017

How to raise an invoice?

When to raise an invoice?

Special cases

Special cases

Credit Note

Debit  Note

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