TMI BlogTax invoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... nt, where the supply involves movement of goods, or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed: PROVIDED that the Central/State Government may, on the recommendation of the Council, by notification, sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2): (a) a registered taxable person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period starting from the effective date of registration till the date of issuance of certificate of registration to him; (b) a registered taxable person supplying exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue an invoice in respect of goods or services received by him on the date of receipt of goods or services from a person who is not registered under the Act. (4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply effected before such cessation. (7) For the purposes of sub section (4) and (5), the Central or a State Government may on the recommendation of the Council, specify, by notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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