Section 31 - Tax invoice.

Tax invoice requirements govern timing and form of invoices, receipt and refund vouchers, and special rules for continuous supplies.

Suppliers must issue a tax invoice for taxable goods at removal or delivery and for services within a prescribed period, showing description, value and tax. The Government may permit alternative documents or non issuance for notified categories. Revised invoices may be issued within one month of registration. Low value supplies may be excluded from invoice requirements and exempt or composition supplies require a bill of supply. Receipt vouchers must be issued for advances and refund vouchers where no supply occurs. Reverse charge recipients must issue invoices and payment vouchers. Continuous and approval sale supplies have specified timing rules for invoicing.