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CA Final · Indirect Tax Laws · Tax Invoice, Credit and Debit Notes

A registered supplier, Riya Enterprises, issues a credit note. Which set of details is NOT among the particulars prescribed for a credit or debit note in Rule 53(1A)?

An HSN code of goods in every case is not among the particulars listed for a credit or debit note. The prescribed particulars include a unique serial number up to sixteen characters, the corresponding invoice number and date, value, rate and tax, and the supplier's signature.

  1. AA consecutive serial number not exceeding sixteen characters, unique for a financial year
  2. BSignature or digital signature of the supplier or his authorised representative
  3. CHarmonised System of Nomenclature code of goods in every caseCorrect
  4. DSerial number and date of the corresponding tax invoice or bill of supply

Explanation

Rule 53(1A) lists the supplier's name, address and GSTIN, nature of document, serial number up to sixteen characters, date, recipient details, corresponding invoice details, value, rate and tax, and signature. An HSN code is not listed.

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