Registration rules provide guidelines relating to application & verification for registration, issue of certificate, cancellation of registration, multiple registrations, amendments in registration, registration for persons required to deduct TDS, non-resident taxable person etc.

Payment rules provide details for Electronic Tax Liability Register, Electronic Cash & Credit Ledger, Identification number for each transaction etc.

Invoice Rules provide guidelines relating to tax invoices and its contents, manner of issuing invoices, Bill of Supply, Debit/ Credit Notes etc.

The rules & formats are available on