https://www.taxtmi.com/acts?id=30201 A registered supplier must issue a tax invoice showing description, quantity or value, tax charged and prescribed particulars: for goods before or at removal or delivery and for services before or after provision but within a prescribed period. Exceptions permit revised invoices after registration, low-value supplies to be exempt from tax invoices, bill of supply for exempt or presumptive-scheme supplies, receipt vouchers for advance payments and refund vouchers where no supply occurs. Reverse-charge receivers must issue invoices and payment vouchers. Continuous-supply and sale-or-return situations carry specific timing rules; "tax invoice" includes revised invoices. en-us Sat, 08 Jul 2017 18:04:23 +0530 Tue, 18 Jul 2017 12:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30201 A registered supplier must issue a tax invoice showing description, quantity or value, tax charged and prescribed particulars: for goods before or at removal or delivery and for services before or after provision but within a prescribed period. Exceptions permit revised invoices after registration, low-value supplies to be exempt from tax invoices, bill of supply for exempt or presumptive-scheme supplies, receipt vouchers for advance payments and refund vouchers where no supply occurs. Reverse-charge receivers must issue invoices and payment vouchers. Continuous-supply and sale-or-return situations carry specific timing rules; "tax invoice" includes revised invoices. Act-Rules GST - States Sat, 08 Jul 2017 18:04:23 +0530 https://www.taxtmi.com/acts?id=30201