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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Registered Persons Must Issue Tax Invoice for Taxable Supplies Under Andhra Pradesh GST Act 2017, with Specific Exceptions</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, registered persons must issue a tax invoice when supplying taxable goods or services. For goods, the invoice is required at removal or delivery, while for services, it must be issued within a prescribed period. Exceptions include supplies under a certain value, exempted goods or services, and certain advance payments. Revised invoices can be issued within a month of registration. In continuous supplies, invoices align with payment or completion events. Special provisions apply for goods on approval and services ceasing before completion. A 'tax invoice' includes revised invoices.
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