Tax invoice rules govern timing and form of invoices, exceptions for small-value supplies, advance payments and continuous supplies. A registered person must issue a tax invoice for taxable goods at removal or delivery and for taxable services within a prescribed period, with prescribed particulars; the Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices post-registration, small-value supplies substituted by bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, invoicing and payment voucher obligations under reverse charge, and specific rules for continuous supplies and cessation of services; tax invoice includes revised invoices.
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 rules govern timing and form of invoices, exceptions for small-value supplies, advance payments and continuous supplies.
A registered person must issue a tax invoice for taxable goods at removal or delivery and for taxable services within a prescribed period, with prescribed particulars; the Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices post-registration, small-value supplies substituted by bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, invoicing and payment voucher obligations under reverse charge, and specific rules for continuous supplies and cessation of services; tax invoice includes revised invoices.
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