Consider tax invoice by construction industry as Special Case under rule 7 of Tax Invoice – ICAI – GST Rules Issue 38

(Last Updated On: May 11, 2017)

Invoice issued by construction industry not considered as a special case

It is suggested that tax invoice issued by construction industry be included as a special case under Rule 7  Draft GST Tax Invoice Rules , Credit and Debit Notes Rules , particularly where R/A bills are issued. Because of its inherent nature prone to litigation, if a specific format is given for this industry, it could help mitigate litigation to some extent.

Source ICAI Suggestions on GST Rules Submitted to Govt of India


CA Satbir Singh
Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters

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