Chapter VII Accounts and Records
Rule 57 Generation and maintenance of electronic records (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such...
Chapter VII Accounts and Records
Rule 56 Maintenance of accounts by registered persons (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true...
Chapter VI Tax invoice, Credit and Debit Notes
1[Rule 55A Tax Invoice or bill of supply to accompany transport of goods The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 55 Transportation of goods without issue of invoice (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 54 Tax invoice in special cases (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 53 Revised tax invoice and credit or debit notes (1) A revised tax invoice referred to in section 31 1[******] shall contain the following particulars, namely:- (a) the word “Revised Invoice”,...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 52 Payment voucher A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 51 Refund voucher A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 50 Receipt voucher A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and Goods and...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 49 Bill of supply A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details,...
