Five things about GST Invoices, What are the contents of invoice?

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23rd GST Council

The GST Council in its 23rd Meeting decided to reduce tax rate on a wide range of daily use items. The meeting was held in Guwahati and was chaired by Finance Minister Arun Jaitley. The major highlights of the meeting are as under: GST on 178 items has been reduced to 18% from 28%. Only 50 demerit & luxury items now in 28% slab. All restaurants will be levied GST at 5%, without input tax credit (ITC) benefits.  Five-star restaurants within starred-hotels with room rent above Rs. 7,500 will attract 18% GST and can avail ITC benefits. The council decided the tax rate for traders & manufacturing under composition will be 1%. No inter-state taxes & input tax credit for composition dealers will be levied. Filing of form GSTR-3B has been extended till March 2018. Simplified GSTR-3B to be inytoduced with indicative filing facility for those businesses which have nil tax liability or have no transactions to file in invoice. Late Fees for the months of July, August and Septem
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