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Chapter 7: Tax Invoice, Credit and Debit Notes
Invoice requirements, bill of supply, credit/debit notes
5 Sections~2h 45m0/5 Completed
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31
Section 31: Tax invoice
When and how to issue tax invoice
intermediatehigh relevance35m
32
Section 32: Prohibition of unauthorized collection
Who cannot collect tax
basicmedium relevance15m
33
Section 33: Amount of tax to be indicated
Tax details on invoice
basichigh relevance10m
34
Section 34: Credit and debit notes
For value/tax adjustments post-supply
intermediatehigh relevance30m
34A
Section 34A: Restriction on credit notes
Credit note limitations
intermediatehigh relevance15m