Category: CGST RULE

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 […]

1 [Rule 55A. Tax Invoice or bill of supply to accompany transport of goods . – The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46 , 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.]   […]

Rule 55. Transportation of goods without issue of invoice.- (1) For the purposes of- (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of […]

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 […]

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 […]

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 […]

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 […]

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 […]

Rule 49. Bill of supply.- A bill of supply referred to in clause(c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details, 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 […]

Rule 48. Manner of issuing invoice.-   (1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER. […]