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of <h1>Registered Persons Must Issue Tax Invoices for Goods and Services Under Chhattisgarh GST Act, 2017</h1> Under the Chhattisgarh 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 the time of removal or delivery, while for services, it must be issued within a prescribed period. Exceptions include supplies under a certain value, exempt supplies, or specific conditions where an alternative document suffices. In cases of continuous supply, invoices align with payment schedules or event completions. Revised invoices can be issued post-registration, and special provisions apply for advance payments and non-registered suppliers.
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