https://www.taxtmi.com/article/detailed?id=16338 Tax invoice under the GST framework is the document required to be issued by a registered person at or before the time of supply, showing the description, quantity and value of goods or services, tax charged and other prescribed particulars. It evidences the supply transaction, supports determination of time of supply, enables the recipient to claim input tax credit, and forms the basis for matching inward and outward supplies. A revised invoice is also included within the concept of tax invoice, while debit notes and credit notes are dealt with separately. en-us Mon, 04 May 2026 07:58:38 +0530 Mon, 04 May 2026 07:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16338 Tax invoice under the GST framework is the document required to be issued by a registered person at or before the time of supply, showing the description, quantity and value of goods or services, tax charged and other prescribed particulars. It evidences the supply transaction, supports determination of time of supply, enables the recipient to claim input tax credit, and forms the basis for matching inward and outward supplies. A revised invoice is also included within the concept of tax invoice, while debit notes and credit notes are dealt with separately. Articles Goods and Services Tax - GST Mon, 04 May 2026 07:58:38 +0530 https://www.taxtmi.com/article/detailed?id=16338