Tax invoice requirements: timing and documentary alternatives govern taxable goods and services under GST, including advance payment vouchers. Section 31 requires registered suppliers of taxable goods to issue a tax invoice before or at removal or delivery and suppliers of taxable services to issue a tax invoice before or after provision but within a prescribed period, showing description, value, tax charged and prescribed particulars; the provision allows government notifications on categories, prescribes revised invoices following registration, permits bills of supply for exempt or composition supplies, mandates receipt and refund vouchers for advance payments, and sets timing rules for continuous supplies and cessation of contracts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax invoice requirements: timing and documentary alternatives govern taxable goods and services under GST, including advance payment vouchers.
Section 31 requires registered suppliers of taxable goods to issue a tax invoice before or at removal or delivery and suppliers of taxable services to issue a tax invoice before or after provision but within a prescribed period, showing description, value, tax charged and prescribed particulars; the provision allows government notifications on categories, prescribes revised invoices following registration, permits bills of supply for exempt or composition supplies, mandates receipt and refund vouchers for advance payments, and sets timing rules for continuous supplies and cessation of contracts.
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