Tax invoice compliance under GST covers revised invoices, reverse charge documents, exemption rules, and timing for continuous supplies.

Registered persons supplying taxable goods or services must issue a tax invoice within the prescribed time and in the prescribed form, subject to notified categories, revised invoices, threshold-based exceptions, and substituted documentation for exempt or composition supplies. The section also prescribes receipt vouchers, refund vouchers, reverse charge invoices and payment vouchers, and lays down specific timing rules for continuous supplies, cessation of services, and goods sent on approval for sale or return.

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