Author: Abigail Antony

Law student at Lovely Professional University

Tax Invoice All registered persons other than the supplier of exempted goods or services or both and composition dealer shall issue tax invoice for making taxable supply of goods or services or both including zero rated supplies. What is Tax Invoice? Invoice under GST Under the GST regime, an “invoice” or “tax invoice” means the tax invoice referred to in section 31 of the CGST Act, 2017. This section mandates issuance of invoice or a bill of supply for every supply of goods or services or both. It is necessary for a person supplying goods or services or both to…

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