Section 7 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
7. Particulars of Certificate of Entitlement on the invoice and addition of suffix 'EX' invoice number.
(1)The holder of the Certificate of Entitlement of an eligible unit under the Reimbursement Scheme shall clearly mention the number and date of his Certificate of Entitlement in addition to his GSTIN in every invoice issued to the recipient.(2)Every invoice issued try such holder of Certificate of Entitlement under the Reimbursement Scheme shall also invariably bear in bold letter "EX" as a suffix at the end of invoice number Which shall be deemed to be an integral part of the Invoice number for the purpose of uploading the same on GSTN common portal.
