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Central_Goods_and_Services_Tax_rule_2017

Section / Rule Number Content


Rule 46. Tax invoice
Rule 46A. Invoice-cum-bill of supply
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
Rule 55A. Tax Invoice or bill of supply to accompany transport of goods.
Rule 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.-


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