- Tax invoice shall be issued by a registered taxable person in respect of the supplies of goods or services or both to the recipient person . The recipient person may be a registered taxable person or unregistered taxable person .
- In case of goods the tax invoice shall be issued –
(a) before or at the time of removal of goods for supply to the recipient , where supply involves movement of goods .
(b) before or at the time of delivery of goods or making available such goods to the recipient in any other case .
- In case of services the tax invoice shall be issued –
(a) before the provision of the service or
(b) after the provision of service but within such rime as may be prescribed .
- The Government may , on the recommendation of the GST Council may specify
certain categories of services by notification in respect of which –
(i) any other document issued in relation to supply shall be deemed to be tax invoice ;
(ii) tax invoice may not be required to be issued .
- The bill of supply shall be issued in respect of exempted supplies and by the taxable registered person who has opted composition under section 10 of the Act .
- In case of supplies relating to section 9(4) of the Act ( i.e. the case of reverse charge) , the recipient registered taxable person shall issue tax invoice on the date of receipt of such goods or services or both .
- A receipt voucher or any other document with such particulars as may be prescribed shall be issued by a registered taxable person on the receipt of advance payment with respect to supply of goods or services or both evidencing receipt of such payment .
- The registered taxable person who is liable to pay tax under section 9(3) and 9(4) of the Act ( i.e. the case of reverse charge ) shall issue a payment voucher at the time of making payment to the supplier who is unregistered .
- In case of continuous supply of goods , where successive statements of accounts or payments are involved , the tax invoice shall be issued
(i) before or at the time of such statement is issued or
(ii) as the case may be , each such payment is received .
- In case of continuous supply of services the tax invoice shall be issued –
(i) on or before the due date of payment where the due date of payment is ascertainable from the contrat ,
(ii) before or at the time when the supplier of service receives the payment where the due date of payment is not ascertainable from the contract .
(iii) on or before the date of completion of the event where the payment is linked to the completion of an event .
- If the supply of services ceases under a contract before the completion of the supply , the tax invoice shall be issued at the time when the supply ceases . Such invoice shall be issued to the extent of the supply effected before such cessation .
- Where the goods being sent or taken on approval for sale or return , are removed before the supply takes place , the tax invoice shall be issued before or at the time of supply or six months from the date of removal whichever is earlier .
- A registered person may within one month from the date of issuance of certificate of registration may issue a revised tax invoice in the prescribed manner against the invoice already issued during the period beginning with the effective date of registration til the date of issuance of certificate of registration to him .
- For any supplies of goods or services or both of less than two hundred rupees , no tax invoice or bill of supply may be issued .