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          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.

          <h1>Time limit for recipient-issued tax invoice: recipient must issue the tax invoice within a short statutory period after supply receipt.</h1> A registered person required to issue a recipient issued tax invoice under clause (f) of sub section (3) of section 31 and liable to pay tax under the relevant liability provisions must issue that invoice within thirty days from the date of receipt of the supply of goods or services.

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