Invoice issue in lookdown

sir can i issue invoice in lockdown
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Quick Summary
Yes, you can generally issue invoices during a lockdown period, especially for essential services and goods. The rules regarding the time of supply and value of supply remain unaffected by certain notifications. Ensure you issue your tax invoice within the timeframes specified by Section 31 of the CGST Act 2017.

You can issue invoice only In case of essential services & goods
Yes you can issue Invoice during this Lockdown Period. The Provision of Time of Supply of Goods ( Section 12 ), Time of Supply of Services ( Section 13 ), Value of Supply ( Section 15 ), is out of the purview of Notification No. 35/2020 - Central Tax, dated 03.04.2020.

Issue Tax Invoice within Time prescribed under Section 31 of the CGST Act 2017.

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