The Tax invoice is a compulsory required document to be issued for supply made by the every registered person under the provisions of GST Act . This document primarily represents the transaction entered between the two parties. The provisions regarding the Tax Invoice is given in the Section 31 of the CGST (As Amended) Act and Rule 46 to 55A of the CGST Rules (As Amended) 2017. The CGST Act, prescribes certain prescribed disclosures which are to be mentioned in every tax invoice issued by the registered dealer under the Act. In the present article we have summarized the main provisions of the Tax Invoice to be issued in GST.
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