Anon
watch_later 27/05/17
At what time a tax invoice should be issued by a supplier of goods?
Whether goods can be delivered with a delivery challan and invoice can be issued at later date?
Every registered person supplying taxable goods has to issued tax invoice before or at the time of:
- Removal of goods for supply to the recipient, where supply involves movement of goods or
- Delivery of goods or making available to the recipient in any other case.
Section 31 of CGST Act prescribes the time at which tax invoice should be issued.
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