https://www.taxtmi.com/acts?id=29106 Section 31 prescribes the tax invoice regime, requiring registered persons supplying goods to issue tax invoices at removal or delivery and suppliers of services to issue invoices within a prescribed period; invoices must show description, value, tax charged and other prescribed particulars. The Government may specify categories for alternative documents or exemptions. The section provides exceptions: revised invoices after registration, low value supplies, bills of supply for exempt or composition supplies, receipt and refund vouchers for advances, recipient-issued invoices and payment vouchers under reverse charge, and timing rules for continuous supplies. en-us Mon, 03 Jul 2017 12:38:12 +0530 Thu, 20 Jul 2017 15:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29106 Section 31 prescribes the tax invoice regime, requiring registered persons supplying goods to issue tax invoices at removal or delivery and suppliers of services to issue invoices within a prescribed period; invoices must show description, value, tax charged and other prescribed particulars. The Government may specify categories for alternative documents or exemptions. The section provides exceptions: revised invoices after registration, low value supplies, bills of supply for exempt or composition supplies, receipt and refund vouchers for advances, recipient-issued invoices and payment vouchers under reverse charge, and timing rules for continuous supplies. Act-Rules GST - States Mon, 03 Jul 2017 12:38:12 +0530 https://www.taxtmi.com/acts?id=29106