Sec 31 of CGST act

Provisions under Section 31 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax Invoice”, are as under:

Section 31 of CGST Act 2017: Tax Invoice (CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES)

(1) 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 descripttion, 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.