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Introduction: Invoice is a document, which records the terms of an underlying arrangement between parties. An invoice does not bring into existence an agreement but merely records the terms of a preexisting agreement. GST requires that an invoice – tax invoice or bill of supply – to be issued on the occurrence of a certain
Introduction: Registration is the first step that enables a business to work under GST. Chapter VI of the CGST Act, 2017 and the rules made thereunder provide all about registration under the GST regime. There are about 80 lakh excise, service tax and VAT assessees at present, that are to be migrated to GST and
