A tax invoice must be issued for all taxable supplies of goods or services to any person after obtaining a GST registration, whether voluntary or otherwise required.
The CGST Act specifies the time limit for issuing tax invoices for the following supplies of goods and services:
- Ìý
•ÌýÌýÌýÌý Supplies of goods involving movement or otherwise.
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•ÌýÌýÌýÌý Supplies of services including where the services cease under contract before completion of the supply.
- Ìý
•ÌýÌýÌýÌý Continuous supplies of goods or services.
- Ìý
•ÌýÌýÌýÌý Purchases of goods subject to the reverse charge.
- Ìý
•ÌýÌýÌýÌý Purchases of services subject to the reverse charge, including services from associated enterprises located outside India.
- Ìý
•ÌýÌýÌýÌý Goods being sent or taken on approval for sale or return.
The normal
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Web page updated on 17 Mar 2025 17:03