Section 31 - Tax invoice.

Tax invoice requirements: timing, contents and exceptions govern issuance, revised invoices, receipts and payment vouchers.

Section 31 prescribes the tax invoice regime, requiring registered persons supplying goods to issue tax invoices at removal or delivery and suppliers of services to issue invoices within a prescribed period; invoices must show description, value, tax charged and other prescribed particulars. The Government may specify categories for alternative documents or exemptions. The section provides exceptions: revised invoices after registration, low value supplies, bills of supply for exempt or composition supplies, receipt and refund vouchers for advances, recipient-issued invoices and payment vouchers under reverse charge, and timing rules for continuous supplies.