Invoice issued by construction industry not considered as a special case
It is suggested that tax invoice issued by construction industry be included as a special case under Rule 7 ( Draft GST Tax Invoice Rules , Credit and Debit Notes Rules ) , particularly where R/A bills are issued. Because of its inherent nature prone to litigation, if a specific format is given for this industry, it could help mitigate litigation to some extent.
Source ICAI Suggestions on GST Rules Submitted to Govt of India