Issue of invoice without tax

This discussion addresses the tax implications of an invoice issued without tax, three years after the transaction. It clarifies whether the received amount is considered the taxable value or invoice value for calculating tax liability. The advice given suggests that issuing a tax invoice without charging tax is a violation, and the received amount is the value of goods or services supplied, thus attracting tax liability. It also mentions the possibility of issuing debit notes to rectify the situation for input tax credit claims.