Credit note must show tax rate and tax amount, says expert

Q. We need to provide a special discount as per agreed terms under B2B transaction. So we are issuing a credit note. Is it necessary to show the GST effect in the credit note? Can we issue a credit note without showing the GST amount? 

No. As per Rule 53(i) of the CGST Rules, 2017, the rate of tax and the amount of tax must be shown in the credit note. 

Q. We are a car dealer in Andhra Pradesh, selling vehicles under lease sales. The lessor is a registered person in Telangana and the lessee is located in Andhra Pradesh.