Tax invoice requirements: suppliers must issue prescribed invoices, vouchers or bills tied to timing, advance payments and exceptions.

Registered suppliers must issue a tax invoice showing description, quantity or value and tax charged at prescribed times: for goods, before or at removal or delivery; for services, before or within a prescribed period after provision. Exceptions permit revised invoices post-registration, low value supplies and issuance of a bill of supply for exempt or composition supplies; receipt and refund vouchers regulate advance payments. Reverse charge recipients must issue invoices and payment vouchers. Continuous supplies and supply cessation have specific timing rules; tax invoice includes revised invoices.

---

---

---