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CGST, 2017 > Credit & Debit Notes > Flashcards

Credit & Debit Notes Flashcards

1
Q

34(1)

Issue of Credit Note

A

Value in TI > Taxable supply

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2
Q

34(3)

Issue of Debit note

A

Value in TI < Taxable supply

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3
Q

Sec 32

Prohibition of unauthorised collection of tax

A

Person not registered shall not collect tax

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4
Q

Sec 33

Amount of tax to be indicated in tax invoice and other documents

A

Tax amount included in price shall be indicated in all documents

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CGST, 2017 (2 decks)

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