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When is the proper time to issue a tax invoice ...

When is the proper time to issue a tax invoice for transactions involving GST?

When is the proper time to issue a tax invoice for transactions involving GST?

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Chiranjibi Jun. 25, 2018

A registered person supplying taxable goods shall, before or at the time of,—

(a) removal of goods for supply to the recipient, where the supply involves movement of goods; or

(b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed:

Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.

When is the proper time to issue a tax invoice for transactions involving GST?

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