TAX AND AUDIT CONSULTANT
41 Points
Joined July 2012
Dear CA Arpita Nagori Sir ,
A registered person may not issue a tax invoice in accordance with the provisions of
clause (b) of sub-section (3) of section 31 subject to the following conditions, namely:-
(a) the recipient is not a registered person; and
(b) the recipient does not require such invoice, and shall issue a consolidated tax invoice for
such supplies at the close of each day in respect of all such supplies.