Tax invoice rules require suppliers to issue invoices at or before supply, with prescribed particulars and exceptions.

A registered supplier must issue a tax invoice showing description, quantity or value, tax charged and prescribed particulars: for goods before or at removal or delivery and for services before or after provision but within a prescribed period. Exceptions permit revised invoices after registration, low-value supplies to be exempt from tax invoices, bill of supply for exempt or presumptive-scheme supplies, receipt vouchers for advance payments and refund vouchers where no supply occurs. Reverse-charge receivers must issue invoices and payment vouchers. Continuous-supply and sale-or-return situations carry specific timing rules; "tax invoice" includes revised invoices.

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