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of <h1>Registered Persons Must Issue Tax Invoices Under Manipur GST Act 2017: Key Rules and Exceptions Explained</h1> Under the Manipur Goods and Services Tax Act, 2017, registered persons must issue tax invoices for taxable goods and services, detailing the description, quantity, value, and tax. Invoices for goods must be issued either before or at the time of removal or delivery, while service invoices are issued within a prescribed period. Exceptions include supplies under Rs. 200, exempt goods, or specific service categories. Provisions exist for revised invoices, receipt or refund vouchers for advance payments, and special conditions for continuous supplies. Invoices for goods on approval must be issued within six months of removal.
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