CMA Final GST Revision | Lec 11 | Tax Invoice under GST | | CA Karan Satija | Dec 2025

Welcome to Lecture 10 of the CMA & CA Final Indirect Tax Laws Detailed Revision Series for the December 2025 Attempt with CA Karan Satija.

In this lecture, we’ll cover one of the most practically relevant and frequently tested areas under GST — Tax Invoice, Credit Note, and Debit Note.
A clear understanding of Section 31 and Rules 46–55 is crucial for both conceptual clarity and exam success.

📘 Topics Covered in This Lecture:
1️⃣ Section 31 – Tax Invoice, Credit Note & Debit Note
2️⃣ Rule 46 – Contents of Tax Invoice
3️⃣ Rule 47 – Time Limit for Issuing Tax Invoice
4️⃣ Rule 48 – E-Invoicing Provisions
5️⃣ Rule 49 to 55 – Revised Invoice, Bill of Supply, Delivery Challan, etc.
6️⃣ Tax Invoice for Goods vs Services
7️⃣ Special Cases – Continuous Supply, Advance, Reverse Charge
8️⃣ Credit Note & Debit Note Adjustments
9️⃣ Practical illustrations and exam-focused discussion

💡 What You’ll Learn:

Format and contents of a valid GST invoice

Difference between Tax Invoice, Bill of Supply, and Delivery Challan

Concept of E-invoicing & QR codes

When and how to issue Credit & Debit Notes

Key exam-oriented MCQs & numerical examples

👨‍🏫 Faculty: CA Karan Satija
(Expert in CMA & CA Final IDT | Known for conceptual & exam-oriented teaching)

🎯 Best Suited For:
Students of CMA Final & CA Final preparing for Dec 2025 and upcoming attempts who want conceptual clarity and a complete revision of Tax Invoice under GST.

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