Page 150 - CA Final GST

Badlani Classes

Chapter : 12

Tax Invoice, Credit & Debit Notes

Sections 31 to 34 Rules 46 to 55
Sec 31 Tax Invoice Rule 46 Tax Invoice
Sec 32 Prohibition of unauthorised Rule 47 Time Limit for issuing tax
collection of tax invoice
Sec 33 Amount of tax to be indicated in Rule 48 Manner of issuing invoice
tax invoice and other documents
Sec 34 Credit and debit notes. Rule 49 Bills of Supply
Rule 50 Receipt Voucher
Rule 51 Refund Voucher
Rule 52 Payment Voucher
Rule 53 Revised tax invoice & credit or
debit notes
Rule 54 Tax invoice in special cases
Rule 55 Transportation of goods without
issue of invoice

Sec 31 1- A registered person supplying taxable goods shall, before or at the time
of, -
Supply of a- removal of goods for supply to the recipient, where the supply
Taxable Goods involves movement of goods; or
b- delivery of goods or making available thereof to the recipient, in any
other case, issue a tax invoice showing the description, quantity and
value of goods, the tax charged thereon and such other particulars
as may be prescribed:
Rules :
a- name, address and GSTIN of the supplier;
b- a consecutive serial number, in one or multiple series, containing
alphabets or numerals or special characters hyphen or dash and slash
symbolised as “-” and “/” respectively, and any combination thereof,
unique for a financial year;
c- date of its issue;
d- name, address and GSTIN or UIN, if registered, of the recipient;
e- name and address of the recipient and the address of delivery, along
with the name of State and its code, if such recipient is un-registered
and where the value of taxable supply is fifty thousand rupees or
more;
f- HSN code of goods or Accounting Code of services;
g- description of goods or services;
h- quantity in case of goods and unit or Unique Quantity Code thereof; Page149
i- total value of supply of goods or services or both;

Central Goods & Services Tax Act, 2017