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    <description>A registered person must issue a tax invoice for taxable goods at removal or delivery and for taxable services within a prescribed period, with prescribed particulars; the Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices post-registration, small-value supplies substituted by bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, invoicing and payment voucher obligations under reverse charge, and specific rules for continuous supplies and cessation of services; tax invoice includes revised invoices.</description>
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      <description>A registered person must issue a tax invoice for taxable goods at removal or delivery and for taxable services within a prescribed period, with prescribed particulars; the Government may notify categories where other documents suffice or invoices need not be issued. Exceptions include revised invoices post-registration, small-value supplies substituted by bills of supply for exempt or composition supplies, receipt and refund vouchers for advance payments, invoicing and payment voucher obligations under reverse charge, and specific rules for continuous supplies and cessation of services; tax invoice includes revised invoices.</description>
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