TMI BlogTAX INVOICE UNDER GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... (a) removal of goods for supply to the recipient, where supply involves movement of goods; or (b) delivery of goods or making the goods available to the recipient in other cases. 12.2 In respect of supply of services, a registered person is required to issue a tax invoice before or after the provision of service, but within a period of 30 days from the date of supply of service, showing desc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act, the invoice is required to be issued before or at the time when the supplier of service receives the payment; (c) where the payment is linked to the completion of an event, the invoice is required to be issued on or before the date of completion of that event. (d) where successive statements of account or successive payments are involved, the invoice is required to be issued before or at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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