https://www.taxtmi.com/article/detailed?id=7769 Where a tax invoice could not be issued at the time of removal of goods, the supplier must issue the invoice after delivery and the date of that invoice determines the time of supply; however, habitual delay in issuing invoices may attract preponement of time of supply and penal consequences, so post-delivery invoicing is an exception rather than an alternative to issuing invoices at or before removal or delivery. en-us Wed, 13 Dec 2017 10:50:11 +0530 Wed, 13 Dec 2017 10:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7769 Where a tax invoice could not be issued at the time of removal of goods, the supplier must issue the invoice after delivery and the date of that invoice determines the time of supply; however, habitual delay in issuing invoices may attract preponement of time of supply and penal consequences, so post-delivery invoicing is an exception rather than an alternative to issuing invoices at or before removal or delivery. Articles Goods and Services Tax - GST Wed, 13 Dec 2017 10:50:11 +0530 https://www.taxtmi.com/article/detailed?id=7769