TMI BlogTax invoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... e (1) Subject to rule 5, a tax invoice referred to in section 23 shall be issued by the supplier containing the following details:- (a) name, address and GSTIN of the supplier; (b) a consecutive serial number containing only alphabets and/or numerals, unique for a financial year; (c) date of its issue; (d) name, address and GSTIN/ Unique ID Number, if registered, of the recipient; (e) n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is different from the place of supply; (o) whether the tax is payable on reverse charge; (p) the word "Revised Invoice" or "Supplementary Invoice", as the case may be, indicated prominently, where applicable along with the date and invoice number of the original invoice; and (q) signature or digital signature of the supplier or his authorized representative. Provided that the Board/Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name and address of the recipient; (ii) address of delivery; (iii) name of the country of destination; and (iv) number and date of application for removal of goods for export [ARE-1]. (2) The invoice referred to in sub-rule (1), in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service: Provided that in case of continuous supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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