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of <h1>Section 31 of GST Act: Tax Invoice Issuance Rules for Goods and Services, Including Exceptions and Special Scenarios</h1> Section 31 of the Delhi Goods and Services Tax Act, 2017 outlines the requirements for issuing tax invoices, credit, and debit notes. Registered suppliers must issue tax invoices for goods before or at the time of removal or delivery, detailing the description, quantity, value, and tax. For services, invoices must be issued within a prescribed period. Exceptions include supplies under a certain value, exempt supplies, and continuous supply scenarios. Provisions also cover revised invoices, receipt vouchers for advance payments, and refund vouchers if no supply occurs. Specific rules apply for continuous supplies and cessation of services under contracts.
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