GST - Applicable Provisions: EximGuru.com

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