Tax invoice requirements: specify timing and particulars for supply, with special provisions for small-value and advance payments. A registered supplier must issue a tax invoice for taxable goods and services showing description, quantity, value and tax charged; timing is linked to removal, delivery, provision, payment due dates, or event completion. The Government may notify categories for alternative invoice treatment. Exceptions include revised invoices after registration, use of a bill of supply for exempt or composition-scheme supplies, receipt and refund vouchers for advance payments, and recipient-issued invoices and payment vouchers where the recipient is liable for tax on supplies from unregistered suppliers.
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Provisions expressly mentioned in the judgment/order text.
Tax invoice requirements: specify timing and particulars for supply, with special provisions for small-value and advance payments.
A registered supplier must issue a tax invoice for taxable goods and services showing description, quantity, value and tax charged; timing is linked to removal, delivery, provision, payment due dates, or event completion. The Government may notify categories for alternative invoice treatment. Exceptions include revised invoices after registration, use of a bill of supply for exempt or composition-scheme supplies, receipt and refund vouchers for advance payments, and recipient-issued invoices and payment vouchers where the recipient is liable for tax on supplies from unregistered suppliers.
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