A registered person supplying taxable goods shall issue a GST invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed. It has to be furnished on or before (a) Removal of goods for supply to the recipient, where the supply involves movement of goods, (b) Delivery of goods or making available thereof to the recipient.
The Government may specify the categories of goods or supplies in respect of which a GST invoice shall be issued.
A registered person supplying taxable services shall issue a tax invoice, before or after the provision of service but within a prescribed period,
Notwithstanding anything said above, a registered person may issue a revised invoice against the invoice already issued, within one month from the date of issuance of certificate of registration.
A registered person may not issue a GST invoice if the value of the goods or services or both supplied is less than two hundred rupees. A registered person supplying exempted goods or service shall issue a bill of supply containing such particulars a bill of supply containing particulars instead of a tax invoice.