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<h1>Registered persons must issue tax invoices under Section 31 with detailed info; digital/physical signatures required.</h1> A tax invoice under section 31 must be issued by a registered person and include specific details such as the supplier's name, address, and GSTIN, a unique serial number, date of issue, recipient's information, HSN or Accounting Code, description and quantity of goods or services, total and taxable value, tax rate and amount, place of supply, and whether reverse charge applies. For exports, invoices must indicate tax payment status. The Commissioner may specify HSN code requirements, and certain conditions allow for consolidated invoices for unregistered recipients. Digital or physical signatures are required on invoices.