GST Knowledge Point 08 Feb 2017
GST Point 1.During inspection of goods, Invoice Reference No. generated on uploading Invoice on GST Portal can be used in place of Invoice
within 30 days.
GST Point 2.Serial no of invoices issued during a tax period to be provided in GSTR-1(Return of Outward Supplies) filed electronically at GST Common Portal.
GST Point 3. Address of buyer, place of delivery & state mandatory even for Unregistered person in every Tax Invoice of Rs. 50,000 or more.
GST Point 4. In case of Export of goods, Refund can be applied after delivery of export manifest or export report at Customs before departure of conveyance.
GST Point 5. Inter-state supply of less than Rs 50,000 where address of buyer is not available in records of supplier, shall be treated as Intra-state supply.
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