https://www.taxtmi.com/acts?id=29070 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 after provision within a prescribed period. The Government may notify categories where alternate documents suffice or invoices need not be issued. Exceptions include issuance of revised invoices upon registration, bills of supply for exempt or composition supplies, receipt vouchers for advance payments and refund vouchers if no supply occurs. Reverse charge recipients must issue invoices and payment vouchers when dealing with unregistered suppliers. Continuous supply and sale-or-return transactions carry specified invoicing timings. en-us Sat, 01 Jul 2017 18:52:35 +0530 Sat, 01 Jul 2017 18:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29070 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 after provision within a prescribed period. The Government may notify categories where alternate documents suffice or invoices need not be issued. Exceptions include issuance of revised invoices upon registration, bills of supply for exempt or composition supplies, receipt vouchers for advance payments and refund vouchers if no supply occurs. Reverse charge recipients must issue invoices and payment vouchers when dealing with unregistered suppliers. Continuous supply and sale-or-return transactions carry specified invoicing timings. Act-Rules GST - States Sat, 01 Jul 2017 18:52:35 +0530 https://www.taxtmi.com/acts?id=29070