Tax Invoice rules require registered suppliers to issue invoices at removal or delivery, with specified exceptions and vouchers.

Requirements for issuance of a tax invoice are prescribed for registered suppliers of goods and services, tied to removal, delivery, or provision, with notified exceptions. Exceptions include revised invoices within one month of registration certificate issuance, low value supplies, exempt or composition supplies requiring a bill of supply, advance payments evidenced by a receipt voucher and possible refund voucher, and obligations on recipients under the reverse charge mechanism to issue invoices and payment vouchers; continuous supplies have timing rules linked to statements, payments, or events.

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