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<h1>Registered recipient required to issue tax invoice must do so within 30 days of receipt; 30-day rule prevails</h1> Where a registered recipient is required to issue the tax invoice under the specified provision and is liable to pay tax under the prescribed sub-sections, the recipient must issue that invoice within thirty days from the date of receipt of the supply of goods or services. This rule operates notwithstanding the general time limits in the related invoice rule, making the 30-day period the controlling deadline for such recipient-issued invoices.