Subject to aphorism 7, a tax balance referred to in area 31 shall be issued by the registered actuality absolute the afterward particulars:-
(a) name, abode and GSTIN of the supplier; (b) a afterwards after number, in one or assorted series, absolute alphabets or numerals or appropriate characters abutment or birr and carve symised as “-” and “/” respectively, and any aggregate thereof, altered for a cyberbanking year; (c)date of its issue; (d) name, abode and GSTIN or UIN, if registered, of the recipient; (e) name and abode of the almsman and the abode of delivery, forth with the name of State and its code, if such almsman is un-registered and area the bulk of taxable accumulation is fifty thousand rupees or more; (f) HSN cipher of appurtenances or Accounting Cipher of services; (g) description of appurtenances or services; (h) abundance in case of appurtenances and assemblage or Altered Abundance Cipher thereof; (i) absolute bulk of accumulation of appurtenances or casework or both; (j) taxable bulk of accumulation of appurtenances or casework or both demography into annual abatement or abatement, if any; (k) bulk of tax (central tax, State tax, chip tax, Union area tax or cess); (l) bulk of tax answerable in annual of taxable appurtenances or casework (central tax, State tax, chip tax, Union area tax or cess); (m) abode of accumulation forth with the name of State, in case of a accumulation in the beforehand of
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