When should a tax invoice be issued for the supply of goods?

When should a tax invoice be issued for the supply of goods?

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The answer depends on the goods type as per the rule Section 31 (1), if the nature of supply is such that:

1. Goods movement is involved, after then the tax invoice has to generated before or at the time of removal of the goods for supply to the user.
2. Goods movement is not involved,after then the tax invoice has to be generated before or at the time of the goods are delivered to the recipient or when the goods are made available to the recipient.

Answered 3 days ago.
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Gen GST