The Goods And Services Tax Council , as envisaged by Article 279-A of the Constitution , has approved the draft of Model Goods And Services Tax Act , 2016 and has also assented to the rules relating to registration , refunds, tax invoices , payment of tax and filing of returns . Thus the introduction of the goods and services tax in India is now imminent and in the light of this forgone aspect it is pertinent to discuss the concept of tax invoice which will be a pivot in the implementation of GST in very near future . Needless to say that with the emerging concepts of reverse charge , taxation of services continuous supplies and input service distributor , the ambit of tax invoice has also been widened and as such needs a careful study and observation . 

I have written an article on “Concept Of Tax Invoice In The GST Regime” discussing all the related provisions and laws and this article has been published in the second fortnightly issue  of VAT LAW JOURNAL of January,2017.


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