Author: bihartaxconsultant

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Rule 58. Records to be maintained by owner or operator of go down or warehouse and transporters

Rule 58. Records to be maintained by owner or operator of go down or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35 , if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01 either […]

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Rule 57. Generation and maintenance of electronic records

Rule 57. Generation and maintenance of electronic records.- (1) Proper electronic back-up of records shall be maintained and preserved in such manner that, in the event of destruction of such records due to accidents or natural causes, the information can be restored within a reasonable period of time . (2) The registered person maintaining electronic records shall produce, […]

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Rule 56. Maintenance of accounts by registered persons

CHAPTER VII ACCOUNTS AND RECORDS   Rule 56. Maintenance of accounts by registered persons. –   (1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35 , a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on […]

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Rule 54. Tax invoice in special cases

Rule 54. Tax invoice in special cases.-   (1) An Input Service Distributor invoice or, as the case may be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:- (a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor; (b) a consecutive serial number not […]

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Rule 53. Revised tax invoice and credit or debit notes

Rule 53. Revised tax invoice and credit or debit notes.- (1) A revised tax invoice referred to in section 31 1 [****] shall contain the following particulars, namely:- (a) the word “Revised Invoice”, wherever applicable, indicated prominently; (b) name, address and Goods and Services Tax Identification Number of the supplier; 1 [(c)****] (d) a consecutive serial number not exceeding sixteen characters, in one […]

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Rule 52. Payment voucher

Rule 52. Payment voucher.- A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier if registered; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen […]

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Rule 51. Refund voucher

Rule 51. Refund voucher. – A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or […]

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Rule 50. Receipt voucher

Rule 50. Receipt voucher.- A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars, namely,- (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special […]

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