https://www.taxtmi.com/acts?id=27596 Section 31 requires registered suppliers to issue tax invoices for goods before or at removal or delivery and for services before or within a prescribed period after provision; allows governmental notification of categories for alternative documents or exemption from invoice issuance; permits revised invoices within a limited post-registration period; prescribes substitutes (bill of supply) for exempt or composition supplies; mandates receipt vouchers for advances and refund vouchers where no supply occurs; and imposes invoice/payment voucher obligations and timing rules for reverse charge, continuous supplies, event linked payments, cessation of services, and approval for sale transactions. en-us Sat, 24 Jun 2017 13:22:33 +0530 Tue, 27 Jun 2017 15:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27596 Section 31 requires registered suppliers to issue tax invoices for goods before or at removal or delivery and for services before or within a prescribed period after provision; allows governmental notification of categories for alternative documents or exemption from invoice issuance; permits revised invoices within a limited post-registration period; prescribes substitutes (bill of supply) for exempt or composition supplies; mandates receipt vouchers for advances and refund vouchers where no supply occurs; and imposes invoice/payment voucher obligations and timing rules for reverse charge, continuous supplies, event linked payments, cessation of services, and approval for sale transactions. Act-Rules GST - States Sat, 24 Jun 2017 13:22:33 +0530 https://www.taxtmi.com/acts?id=27596