Tax Invoice, Bill of Supply, Debit Notes, Credit Notes

Chapters / List

1. Introduction of Tax Invoice in GST

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2. Tax invoice In case of Supply Of taxable goods Section 31(1)

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3. Tax invoice issue or time limit In case of Supply Of services [section 31(2) read with Rule 47]

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4. Particulars of tax invoice [Section 31(1) & (2) read with Rule 46 of CGST]

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5. E-Invoice [ Rule 48 of CGST Rules ]

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6. Revision of Invoice in GST Sec 31(3)(a)

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7. Bill of Supply in GST us Section 31(3)(c)

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8. Receipt voucher in case of advance collection Sec 31(3)(d) & 31(3)(e)

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9. Issue of invoice & Payment voucher in case of reverse charge [Section 31(3) (f) & (g) & rule 52 of CGST Act]

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10. Issue of Invoice in case of continuous supply of goods or services Sec 31(4) & 31(5)

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11. Manner of issuing invoice

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12. Transportation of goods without issue of invoice [Delivery challan Rule 55 of CGST Rules]

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13. Goods Sent On Approval Basis Section 31(7)

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14. Prohibition of unauthorised collection of tax Section - 32 & Amount of tax to be indicated in tax invoice and other documents Section 33

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15. Credit Note in GST Sec 34(1) & 34(2)

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16. Debit Note in GST sec 34(3) & Sec 34(4)

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17. Tax invoice in Special Cases

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