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<h1>CGST Act 2017: Registered persons must issue tax invoices for goods/services; exceptions for revised, exempt, and advance payment invoices.</h1> Under the Central Goods and Services Tax Act, 2017, registered persons must issue a tax invoice for taxable goods at the time of removal or delivery, and for services within a prescribed period. Exceptions allow for revised invoices, bills of supply for exempt goods, and receipt or refund vouchers for advance payments. For continuous supplies, invoices are issued based on payment schedules or event completion. Invoices for goods on approval must be issued within six months. Specific provisions apply to unregistered suppliers and continuous supply contracts. The government may specify exceptions via notifications.