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CGST ACT, 2017
[Amended upto 2023]

CHAPTER VII  -  TAX INVOICE, CREDIT AND DEBIT NOTES

Section 31 - Tax invoice.

For notified limit of annual turnover and mentioning of the number of digits of HSN Code see Notification No. 12/2017 Central Tax dated 28 Jun, 2017

For HSN code for Andaman and Nicobar Islands see Notification No. 11/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for chandigarh see Notification No. 12/2017 Union Territory Tax dated 30 Jun, 2017

For HSN code for Dadra and Nagar Haveli see Notification No. 12/2017 Union Territory Tax dated 30 Jun, 2017

For HSN Code for Daman and Diu see Notification No. 14/2017 Union Territory Tax dated 30 Jun, 2017

For HSN Code for Lakshadweep see Notification No. 15/2017 Union Territory Tax dated 30 Jun, 2017

For notified registered person having aggregate turnover exceeding one hundred crore rupees to prepare invoice see Notification No. 70/2019 Central Tax dated 13 Dec, 2019

For invoice issued by registered person having aggregate turnover exceeding five hundred crore rupees to an unregistered person shall have quick response (QR) code see Notification No. 72/2019 Central Tax dated 13 Dec, 2019

For clarification on issues wherein goods are moved within state or from another state of registration to another state for supply on approval basis see Circular No. 10/10/2017-GST Central Tax dated 18 Oct, 2017

For compliance of Rule 46(n) while issuing invoice in case of inter-state supply see Circular No. 90/09/2019-GST Central Tax dated 18 Feb, 2019

For clarification in respect of goods taken of India for exhibition or an consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019

See

Section 9,

 

Section 10,

 

Rule 54,

 

Rule 46A,

 

Rule 47,

 

Rule 48,

 

Rule 54,

 

Rule 55,

 

Rule 55A,

 

Rule 36,

 

Rule 46,

 

Rule 49,

 

Rule 50,

 

Rule 51,

 

Rule 52,

 

Rule 53,

 

Rule 21A,

 

Section 2,

 

Section 12,

 

Section 13,