Tax invoice timing: registered suppliers must issue invoices at or before goods removal or within prescribed periods for services.

A registered taxable person must issue a tax invoice showing description, quantity, value and tax charged; for goods this is before or at removal or delivery, for services within the prescribed period from supply. Reverse charge suppliers must issue invoice on receipt of goods or services. Continuous supply of services follows invoicing tied to contractually ascertainable payment dates, payment receipt, completion of linked events, or successive statements/payments. Exempt supplies and composition scheme taxpayers must issue a bill of supply instead of a tax invoice.

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