https://www.taxtmi.com/acts?id=25481 Section 31 requires registered persons supplying taxable goods to issue a tax invoice before or at removal or delivery and persons supplying services to issue a tax invoice before or within a prescribed period after provision; invoices must show description, value and tax. The Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices after registration, small-value supplies treated via bill of supply, receipt and refund vouchers for advance payments, and specific invoicing and payment-voucher obligations where reverse charge applies; continuous supply and approval-sale rules prescribe timing of invoices. en-us Mon, 12 Jun 2017 11:08:30 +0530 Wed, 28 Jun 2017 13:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25481 Section 31 requires registered persons supplying taxable goods to issue a tax invoice before or at removal or delivery and persons supplying services to issue a tax invoice before or within a prescribed period after provision; invoices must show description, value and tax. The Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices after registration, small-value supplies treated via bill of supply, receipt and refund vouchers for advance payments, and specific invoicing and payment-voucher obligations where reverse charge applies; continuous supply and approval-sale rules prescribe timing of invoices. Act-Rules GST - States Mon, 12 Jun 2017 11:08:30 +0530 https://www.taxtmi.com/acts?id=25481