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of <h1>Registered Persons Must Issue Tax Invoices Under Rajasthan GST Act 2017; Exceptions for Low-Value, Exempted Goods</h1> Under the Rajasthan Goods and Services Tax Act, 2017, registered persons must issue tax invoices for taxable goods and services. For goods, invoices are required at removal or delivery, and for services, within a prescribed period post-provision. Exceptions include supplies under a certain value, exempted goods, or specific tax schemes. Revised invoices can be issued post-registration, and receipt vouchers are necessary for advance payments. Continuous supply of goods or services requires timely invoicing linked to payment or event completion. In cases of approval-based sales, invoices must be issued within six months or at supply, whichever is earlier.
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