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    <title>Tax invoice.</title>
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    <description>Registered suppliers of taxable goods must issue a tax invoice before or at removal or delivery; suppliers of taxable services must issue a tax invoice within a prescribed period before or after provision. Government may notify special categories with alternate invoicing rules. Exceptions include revised invoices after registration, non-issuance for low-value supplies, bills of supply for exempt or composition scheme suppliers, receipt and refund vouchers for advances, invoices and payment vouchers related to reverse charge and unregistered suppliers, and specific timing rules for continuous supplies, ceased services, and goods sent on approval.</description>
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    <pubDate>Mon, 10 Jul 2017 14:47:39 +0530</pubDate>
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      <description>Registered suppliers of taxable goods must issue a tax invoice before or at removal or delivery; suppliers of taxable services must issue a tax invoice within a prescribed period before or after provision. Government may notify special categories with alternate invoicing rules. Exceptions include revised invoices after registration, non-issuance for low-value supplies, bills of supply for exempt or composition scheme suppliers, receipt and refund vouchers for advances, invoices and payment vouchers related to reverse charge and unregistered suppliers, and specific timing rules for continuous supplies, ceased services, and goods sent on approval.</description>
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