Tax invoice requirements: timing, exceptions and documentation obligations for supplies, advance receipts, continuous transactions and approvals. A supplier must issue a tax invoice for taxable goods at removal or delivery and for taxable services before or within a prescribed period after provision, stating description, quantity or value, tax charged and prescribed particulars. Exceptions allow revised invoices within one month of registration certificate issuance, omission for supplies below a prescribed small-value threshold, issuance of a bill of supply for exempt or special-scheme supplies, receipt and refund vouchers for advance payments, recipient invoicing and payment vouchers under reverse charge, and specified timing rules for continuous supplies and supplies on approval.
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Provisions expressly mentioned in the judgment/order text.
Tax invoice requirements: timing, exceptions and documentation obligations for supplies, advance receipts, continuous transactions and approvals.
A supplier must issue a tax invoice for taxable goods at removal or delivery and for taxable services before or within a prescribed period after provision, stating description, quantity or value, tax charged and prescribed particulars. Exceptions allow revised invoices within one month of registration certificate issuance, omission for supplies below a prescribed small-value threshold, issuance of a bill of supply for exempt or special-scheme supplies, receipt and refund vouchers for advance payments, recipient invoicing and payment vouchers under reverse charge, and specified timing rules for continuous supplies and supplies on approval.
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