https://www.taxtmi.com/acts?id=28844 Section 31 requires registered suppliers of taxable goods to issue a tax invoice before or at removal or delivery and suppliers of taxable services to issue a tax invoice before or after provision but within a prescribed period, showing description, value, tax charged and prescribed particulars; the provision allows government notifications on categories, prescribes revised invoices following registration, permits bills of supply for exempt or composition supplies, mandates receipt and refund vouchers for advance payments, and sets timing rules for continuous supplies and cessation of contracts. en-us Sat, 01 Jul 2017 14:07:57 +0530 Sat, 01 Jul 2017 14:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28844 Section 31 requires registered suppliers of taxable goods to issue a tax invoice before or at removal or delivery and suppliers of taxable services to issue a tax invoice before or after provision but within a prescribed period, showing description, value, tax charged and prescribed particulars; the provision allows government notifications on categories, prescribes revised invoices following registration, permits bills of supply for exempt or composition supplies, mandates receipt and refund vouchers for advance payments, and sets timing rules for continuous supplies and cessation of contracts. Act-Rules GST - States Sat, 01 Jul 2017 14:07:57 +0530 https://www.taxtmi.com/acts?id=28844