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”.
Provisions under Rule 47 of CGST Rules, 2017 relating to “Time Limit for Issuing Tax Invoice”.
Provisions under Rule 47A of CGST Rules, 2017 relating to “Time limit for issuing tax invoice in cases where recipient is required to issue invoice”.
Rule 46 CGST: Tax invoice must include supplier/recipient GSTINs, serial no., date, HSN, qty, value, tax details, place of supply, reverse charge, signature, QR/IRN.
Provisions under Rule 46A of the CGST Rules, 2017 relating to “Invoice cum Bill of Supply”.
Provisions under Rule 45 of CGST Rules, 2017 relating to “Conditions and Restrictions in respect of Inputs and Capital Goods sent to the Job Worker”.