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,...
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,...
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...
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...
Rule 44 Manner of reversal of credit under special circumstances (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semi-finished and finished goods...
Rule 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases (1) Subject to the provisions of sub-section (3) of section...
Rule 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof (1) The input tax credit in respect of inputs or input...
1[Rule 41A Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory (1) A registered person who has obtained separate registration for...
Rule 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business (1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or...