https://www.taxtmi.com/forum/issue?id=118694 Non-issuance of a tax invoice after receiving sale proceeds requires the supplier to raise the pending invoice (e invoice if applicable) and pay the tax due with interest calculated from the time of supply; interest is automatic and payment should be made via the prescribed form. Voluntary regularisation by issuing the invoice and paying tax with interest is advised, though penalty for non-issuance remains a separate compliance consequence; genuine mistakes may be considered but do not remove the obligation to comply. en-us Sat, 12 Aug 2023 16:04:34 +0530 Thu, 23 Jan 2025 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118694 Non-issuance of a tax invoice after receiving sale proceeds requires the supplier to raise the pending invoice (e invoice if applicable) and pay the tax due with interest calculated from the time of supply; interest is automatic and payment should be made via the prescribed form. Voluntary regularisation by issuing the invoice and paying tax with interest is advised, though penalty for non-issuance remains a separate compliance consequence; genuine mistakes may be considered but do not remove the obligation to comply. Discussion-Forum GST Sat, 12 Aug 2023 16:04:34 +0530 https://www.taxtmi.com/forum/issue?id=118694