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<h1>Tax invoice requirements: timing, content and exceptions under GST, including advance payments and continuous supply rules.</h1> Section 31 requires registered persons supplying taxable goods to issue a tax invoice before or at removal or delivery and persons supplying services to issue a tax invoice before or within a prescribed period after provision; invoices must show description, value and tax. The Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices after registration, small-value supplies treated via bill of supply, receipt and refund vouchers for advance payments, and specific invoicing and payment-voucher obligations where reverse charge applies; continuous supply and approval-sale rules prescribe timing of invoices.
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