Section 31
Tax invoice
In force
Section 31. Tax invoice.
(1) A registered person supplying taxable goods shall, before or at the time of removal of goods for supply or delivery, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed. (2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-31.html
- Source confidence: Pending verification
Quick facts
- Section
- 31
- Chapter
- VII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 9