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Welcome to your Ch 22: Tax Invoice / CN / DN (6 to 10)

6. A registered person may not issue a tax invoice if the value of the goods or services or both supplied is … ….subject to that recipient is not registered person and is not in need to tax invoice. [Rule 46]

7. As per rule 46 a registered person shall issue a consolidated invoice for the supply of goods or services or both to an unregistered person at the end of…………… if certain other conditions are satisfied,

8. Which of the following documents are required to be made in case of supply falling in reverse charge and received from unregistered supplier?

9. A registered person supplying taxable goods shall issue a tax invoice showing -

10. A registered person supplying taxable goods shall issue invoice .................... where the supply involves movement of goods.

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