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of <h1>Taxable persons must issue detailed tax invoices for goods/services; revised invoices allowed until registration certificate issued.</h1> A registered taxable person must issue a tax invoice for supplying taxable goods or services, detailing the description, quantity, value, and tax charged, along with other prescribed particulars. For taxable services, the invoice must be issued within a prescribed time. A revised invoice can be issued from the effective registration date until the registration certificate is issued. For non-taxable supplies or under certain tax provisions, a bill of supply is issued instead. 'Tax invoice' includes documents from an Input Service Distributor and any supplementary or revised invoices for previous supplies.
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