Tax invoice obligations require suppliers to issue prescribed invoices or bills of supply, including revised and ISD documents.

Obligation to issue a tax invoice arises for registered taxable persons: taxable goods require an invoice at the time of supply showing description, quantity, value, tax charged and prescribed particulars; taxable services require an invoice within the prescribed time showing description, tax charged and prescribed particulars. A revised invoice may be issued for supplies between the effective date of registration and issuance of the registration certificate. Suppliers of non taxable goods/services or those paying tax under composition shall issue a bill of supply instead. "Tax invoice" includes Input Service Distributor documents and supplementary or revised invoices.

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