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<h1>Tax Invoice Rules Under Orissa GST Act, 2017: Timing, Exceptions, and Special Provisions for Goods and Services</h1> Under the Orissa Goods and Services Tax Act, 2017, a registered person must issue a tax invoice for taxable goods before or at the time of their removal or delivery. For services, the invoice must be issued within a prescribed period. Exceptions include situations where the supply value is under 200 rupees or involves exempt goods or services. Special provisions exist for advance payments, continuous supplies, and supplies ceasing under contracts. In cases of goods on approval, invoices must be issued before supply or within six months. A tax invoice may also include revised invoices for earlier supplies.