Section 31 - Tax invoice.

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.