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of <h1>Tax Invoice Rules for Goods & Services Under J&K GST Act 2017: Key Requirements and Exceptions Explained</h1> Under the Jammu and Kashmir Goods and Services Tax Act, 2017, a registered person must issue a tax invoice when supplying taxable goods or services. For goods, this occurs before or during delivery, detailing the description, quantity, value, and tax. For services, the invoice must be issued within a prescribed period. Exceptions include supplies under two hundred rupees or exempted goods/services, where a bill of supply is issued instead. Provisions exist for revised invoices, receipt vouchers for advance payments, and refund vouchers if no supply occurs. Continuous supplies require invoices at each payment or event completion.
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