1[Rule 59 Form and manner of furnishing details of outward supplies (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services...

Rule 58 Records to be maintained by owner or operator of godown or warehouse and transporters (1) Every person required to maintain records and accounts in accordance with the provisions...

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...

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...

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...

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...

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...

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”,...

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...

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...