Relevant circulars, notifications, clarifications issued by Government:
Annexure to Notification No. 11/2017-Central Tax (Rate) dt.28.06.2017 for scheme of classification of services
Notification 12/2017 – Central Tax dated 28.06.2017 regarding disclosure of HSN in the taxinvoice
Notification 45/2017 – Central Tax dated 13.10.2017 Regarding issue of consolidated tax invoice
Notification No. 38/2017 – Central Tax (Rate) dated 13.10.2017 read with Notification No.
10/2018 –Central Tax (Rate) dated 23.03.2018 for exemption of tax payable under Section9(4) on reverse charge basis
Circular 10/2017 dated 18.10.2017 for clarification where the goods are moved within the stareor from the State of registration to another State for supply on approval basis
Circular 38/2018 dated 26.03.2018 regarding issued related to job work
Chapter Thirteen of the compilation of the GST Flyers as issued by the CBIC can be referred to for a gist of the statutory provisions, titled ‘Tax Invoice and other such instruments in GST