Tax invoice timing: issue on or before removal if goods move, or on or before delivery when no movement is involved. A registered supplier of taxable goods must issue a tax invoice on or before removal of goods when the supply involves movement, and on or before delivery or making available of goods to the recipient where movement is not involved; the rule distinguishes invoicing tied to dispatch from invoicing tied to delivery or availability.
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.
Tax invoice timing: issue on or before removal if goods move, or on or before delivery when no movement is involved.
A registered supplier of taxable goods must issue a tax invoice on or before removal of goods when the supply involves movement, and on or before delivery or making available of goods to the recipient where movement is not involved; the rule distinguishes invoicing tied to dispatch from invoicing tied to delivery or availability.
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