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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2022]

CHAPTER VII  -  TAX INVOICE, CREDIT AND DEBIT NOTES
References:

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 Dadra and Nagar Haveli see Notification No. 12/2017 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. 10/2017 Central Tax dated 18 Oct, 2017
For compliance of Rule 46(n) while issuing invoice in case of inter-state supply see Circular No. 90/2019 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. 108/2019 Central Tax dated 18 Jul, 2019