https://www.taxtmi.com/acts?id=28200 Section 31 requires registered suppliers to issue a tax invoice for taxable goods before or at removal or delivery and for taxable services before or within a prescribed period after provision, showing prescribed particulars and tax charged; it allows government notifications to designate alternative documents or exemptions, permits revised invoices shortly after registration, provides low value and exempt/composition scheme exceptions requiring a bill of supply, mandates issuance of receipt vouchers for advances and refund vouchers where no supply occurs, and prescribes invoicing rules for continuous supplies, cessation, approval sales, and receipts from unregistered suppliers. en-us Wed, 28 Jun 2017 11:29:42 +0530 Mon, 10 Jul 2017 11:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28200 Section 31 requires registered suppliers to issue a tax invoice for taxable goods before or at removal or delivery and for taxable services before or within a prescribed period after provision, showing prescribed particulars and tax charged; it allows government notifications to designate alternative documents or exemptions, permits revised invoices shortly after registration, provides low value and exempt/composition scheme exceptions requiring a bill of supply, mandates issuance of receipt vouchers for advances and refund vouchers where no supply occurs, and prescribes invoicing rules for continuous supplies, cessation, approval sales, and receipts from unregistered suppliers. Act-Rules GST - States Wed, 28 Jun 2017 11:29:42 +0530 https://www.taxtmi.com/acts?id=28200