Draft Rules and Formats for Registration, Payment and Invoices for upcoming GST Law
CBEC has put on their website [www.cbec.gov.in] draft Draft Rules and Formats for Registration, Payment and Invoices for upcoming GST Law. Registration rules provide guidelines relating to application & verification for registration, issue of certificate, cancellation of registration, multiple registrations, amendments in registration, registration for persons required to deduct TDS, non-resident taxable person etc. Payment rules provide details for Electronic Tax Liability Register, Electronic Cash & Credit Ledger, Identification number for each transaction etc. Invoice Rules provide guidelines relating to tax invoices and its contents, manner of issuing invoices, Bill of Supply, Debit/ Credit Notes etc.
Following are the links to www.cbec.gov.in which availalable for download these draft Rules and Formats on Registration, Payment and Invoices:
- Draft Registration Rules
- Draft Registration formats
- Draft Payment Rules
- Draft Payment formats
- Draft Invoice Rules
- Draft Invoice formats
