The document discusses key concepts related to GST including:
- GST is charged on value addition at each stage of supply from the supplier to the consumer.
- There are different invoice requirements for business to business (B2B), business to consumer small (B2CS), business to consumer large (B2CL) transactions.
- For B2B, details of all invoices must be uploaded. For B2CS, consolidated details are sufficient. For B2CL over Rs.250,000, individual invoices must be uploaded.
- Section 31 of the CGST Act and Rule 46 specify the details that must be included on tax invoices.