In striving to maintain the tax system and ensure it imposes minimal compliance costs, it's necessary to keep up with current business practice. Current GST rules stipulate that invoices must be a document, and they prescribe a format for that document. The rules also require registered persons to create and retain tax invoices for taxable supplies and also credit notes and debit notes for adjustments to taxable supplies. We're proposing to replace the requirement for the issue of documents with the requirement for the provision of information with no prescribed formats. This better aligns with the electronic invoice and record systems that modern businesses use.