Author: Vinod Arora
Provisions under Rule 56 of CGST Rules, 2017 relating to “Maintenance of Accounts by Registered Persons”.
Provisions under Rule 55A of CGST Rules, 2017 relating to “Tax Invoice or bill of supply to accompany transport of goods”.
Provisions under Rule 55 of CGST Rules, 2017 relating to “Transportation of Goods without issue of Invoice”.
Rule 54 CGST: Special tax invoices; ISD invoice/credit notes, monthly invoices for banks/insurers, GTA & passenger ticket rules and multiplex e‑tickets.
Provisions under Rule 53 of CGST Rules, 2017 relating to “Revised Tax Invoice and Credit or Debit Notes”.
Provisions under Rule 52 of CGST Rules, 2017 relating to “Payment Voucher”.
Provisions under Rule 51 of CGST Rules, 2017 relating to “Refund Voucher”.
Provisions under Rule 50 of CGST Rules, 2017 relating to “Receipt Voucher”.
Provisions under Rule 49 of CGST Rules, 2017 relating to “Bill of Supply”.
Provisions under Rule 48 of CGST Rules, 2017 relating to “Manner of Issuing Tax Invoice”.