Cross-references rule number incorrect
Rule 2(5) of draft GST return rules refers to ISD invoice ‘…. issued under rule 7….”
However, there appears to be an error as ISD invoice is referred in rule 6 and not 7
Suggestion
It is suggested that said rule be amended by making the reference to “rule 6”instead of “rule 7”
Source ICAI Suggestions on GST Rules Submitted to Govt of India