Tax invoice timing and exceptions govern when suppliers must issue invoices and alternative documents for exempt or low value supplies.

Registered suppliers must issue a tax invoice for taxable goods at removal or delivery and for taxable services within the prescribed period, showing description, quantity, value and tax. Revised invoices may be issued within one month of registration for pre-registration supplies. Suppliers may issue a bill of supply for exempt or composition scheme supplies and need not issue invoices for supplies below a prescribed low value threshold. Receipt vouchers must be issued for advances and refund vouchers where no supply follows; reverse charge recipients and payers to unregistered suppliers have specified invoice or payment voucher obligations. Special timing rules apply to continuous supplies, approval sales and cessation of services.

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