Tax invoice obligations: Registered suppliers must issue prescribed invoices for taxable goods and services, with specified exceptions and vouchers. Registered suppliers must issue a tax invoice for taxable goods before or at removal or delivery and for services before or after provision but within a prescribed period; invoices must show prescribed particulars including description, value and tax charged. Exceptions and special mechanisms include revised invoices after registration, small-value exemptions, bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, recipient-issued invoices and payment vouchers under reverse charge, periodic invoicing for continuous supplies, and invoicing rules where supply ceases or goods are sent on approval.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax invoice obligations: Registered suppliers must issue prescribed invoices for taxable goods and services, with specified exceptions and vouchers.
Registered suppliers must issue a tax invoice for taxable goods before or at removal or delivery and for services before or after provision but within a prescribed period; invoices must show prescribed particulars including description, value and tax charged. Exceptions and special mechanisms include revised invoices after registration, small-value exemptions, bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, recipient-issued invoices and payment vouchers under reverse charge, periodic invoicing for continuous supplies, and invoicing rules where supply ceases or goods are sent on approval.
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