Welcome to your Ch 22: Tax Invoice / CN / DN (36 to 40)
36. As per rule 50 of CGST Rule 2017,
(i) If the rate of tax is not determinable, the tax shall be paid @ 18%
(ii) If the nature of supply is not determinable, the same shall be treated as intra-state supply.
37. As per rule 48 of CGST Rule 2017,
(i) For supply of services, only two copies of the invoice are sufficient
(ii) For supply of goods, only three copies of the invoice are sufficient.
38. As per rule 46 of CGST Rule 2017
(i) Single consolidated price inclusive of all taxes can be shown in the tax invoice.
(ii) In case of export supply : Supply meant for export/ supply to SEZ unit or SEZ developer for authorised operations on payment of integrated tax shall be endorsed.
39. For decrease in the tax payable or taxable value, a credit note for GST purposes:
40. The receipt voucher shall contain:
