- HSN codes, taxable value, place of supply are required to be recorded in a tax invoice to be issued by a registered person under rule 46 of the CGST Rules, 2017.
- An unregistered person cannot issue a tax invoice.
(FAQ 9(iv) : FOOD PROCESSING)
ॐ असतो मा सद्गमय
(FAQ 9(iv) : FOOD PROCESSING)