TaxTMI 
TaxTMI 
Tax invoice.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ods; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed: Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in res....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (a) a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him; (b) a registered person may not issue a tax invoice....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er document, containing such particulars as may be prescribed, evidencing receipt of such payment; (e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the provisions of clause (d) of sub-section (3), in case of continuous supply of services,-- (a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment; (b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of serv....