Jul 04, 2024
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What is the time period within which invoice has to be issued for supply of Goods?
As per Section 31 of CGST/SGST Act a registered taxable person shall issue a tax invoice showing description, quantity and value of goods, tax charged thereon and other prescribed particulars, before or at the time of
(a) Removal of goods for supply to the recipient, where supply involves movement of goods or
(b) delivery of goods or making available thereof to the recipient in other cases.
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cgst-sgstquantitysupply-of-goodssection-31timeinvoicevalue-of-goodsmovement