When tax invoice should be issued by supplier of goods?

watch_later 1 year, 3 months ago

At what time a tax invoice should be issued by a supplier of goods?

Whether goods can be delivered with a delivery challan and invoice can be issued at later date?


1 Answer

Pulkit Sharma watch_later 1 year, 3 months ago

Every registered person supplying taxable goods has to issued tax invoice before or at the time of:

  • Removal of goods for supply to the recipient, where supply involves movement of goods or
  • Delivery of goods or making available to the recipient in any other case.

Section 31 of CGST Act prescribes the time at which tax invoice should be issued.


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