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,...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 48 Manner of issuing invoice (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 47 Time limit for issuing tax invoice The invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period...
Chapter VI Tax invoice, Credit and Debit Notes
1[Rule 46A Invoice-cum-bill of supply Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an...
Chapter VI Tax invoice, Credit and Debit Notes
Rule 46 Tax invoice Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name,...
Chapter V Input Tax Credit
Rule 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker (1) The inputs, semi-finished goods or capital goods shall be sent to the...
Chapter V Input Tax Credit
1[Rule 44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar The credit of Central tax in the electronic credit ledger taken in...
