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GST - Applicable Provisions: EximGuru.com






Chapter – VII
of CGST Act, 2017
CGST
(Second Amendment)
Rules, 2017
Formats &
Notifications

Chapter – VII of CGST Act, 2017

  • Section 31:- Tax Invoice
  • Section 32:- Prohibition of unauthorized collection of tax
  • Section 33:- Amount of tax to be indicated in tax invoice and other documents
  • Section 34:- Credit and Debit notes

Central Goods and Services Tax (Second Amendment) Rules, 2017

  • Rule 46:- Tax Invoice
  • Rule 47:- Time limit for issuing tax invoice
  • Rule 48:- Manner of issuing invoice
  • Rule 49:- Bill of supply
  • Rule 50:- Receipt voucher
  • Rule 51:- Refund voucher
  • Rule 52:- Payment voucher
  • Rule 53:- Revised tax invoice and credit or debit notes
  • Rule 54:- Tax invoice in special cases
  • Rule 55:- Transportation of goods without issue of invoice

Formats & Notifications

  • Format:- Form GST INV – 01
  • Notification:- Not. No. 12/2017 – Central Tax, Dt. 28-06-2017

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What is New?

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

Date: 26-03-2026
Notification No. 12/2026-Central Excise
Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

Date: 26-03-2026
Notification No. 13/2026- Central Excise
Seeks to rescinderst while notification

Date: 26-03-2026
Notification No. 06/2026-Central Excise
Seeks to levy Special Additional Excise Duty on export of petrol and diesel.

Date: 26-03-2026
Notification No. 07/2026-Central Excise
Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it

Date: 26-03-2026
Notification No. 8/2026-Central Excise
Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports

Date: 26-03-2026
Notification No. 9/2026-Central Excise
Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports

Date: 26-03-2026
Notification No. 10/2026-Central Excise
Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports



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