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<h1>Understanding Section 31 of the Puducherry GST Act: Tax Invoice Guidelines for Goods and Services, Exceptions, and Special Provisions</h1> Section 31 of the Puducherry Goods and Services Tax Act, 2017, outlines the requirements for issuing tax invoices, credit, and debit notes. Registered persons supplying taxable goods must issue a tax invoice at the time of removal or delivery, detailing the goods' description, quantity, value, and tax charged. For services, the invoice must be issued within a prescribed period. Exceptions include supplies under 200 rupees and exempted goods or services, where a bill of supply may be issued instead. Provisions for revised invoices, receipt vouchers, and refund vouchers are also included, with specific rules for continuous supply and cessation of services.