Sec 31 of CGST act
Vipin Bhati (9 Points)
23 January 2020
what is mean of provision of service in sec 31 of CGST act 2017
Vipin Bhati (9 Points)
23 January 2020
debora M
(BUSINESS DEVELOPMENT MANAGER)
(1697 Points)
Replied 29 June 2020
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.
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