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    <title>Tax invoice.</title>
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    <description>Registered suppliers must issue a tax invoice for taxable goods before or at removal or delivery and for services before or after provision but within a prescribed period; invoices must show prescribed particulars including description, value and tax charged. Exceptions and special mechanisms include revised invoices after registration, small-value exemptions, bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, recipient-issued invoices and payment vouchers under reverse charge, periodic invoicing for continuous supplies, and invoicing rules where supply ceases or goods are sent on approval.</description>
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      <description>Registered suppliers must issue a tax invoice for taxable goods before or at removal or delivery and for services before or after provision but within a prescribed period; invoices must show prescribed particulars including description, value and tax charged. Exceptions and special mechanisms include revised invoices after registration, small-value exemptions, bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, recipient-issued invoices and payment vouchers under reverse charge, periodic invoicing for continuous supplies, and invoicing rules where supply ceases or goods are sent on approval.</description>
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