Tax invoice issue or time limit In case of Supply Of services [section 31(2) read with Rule 47]

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....ys from the date of the supply of service. [proviso of rule 47 of CGST Rules] * Supplies of services between distinct persons as specified in section 25, insurer or a banking company or a financial institution, including a non-banking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government :- Invoice shall be issued before or at t....