GST Practitioner & Accounts
14934 Points
Joined March 2014
You have given JCB taxable services in the year 19-20 , however as per rule 47 of the CGST rule 2017 , tax invoice in the case of taxable supply of services shall be issued within a period of thirty days (30 days ) from the date of supply of service , so in my opinion you can not issue Tax invoice now in the year 2020-21 . You may take others opinion also.