Amendment status not verified — confirm the current text below against the official source.
(1) A registered person supplying toxoble goods sholl, b€fore or ot the time ol,- (o) removol of goods for supply to the recipient, where the supply invofues movement of goods; or (b) delivery of goods or moking ovoiloble thereol to the recipient, in ony other cose, issue o tox invoice showing tfre description, quontity ond volue of goods, the tox chorged thereon ond such other porticulors os moy be prescribed: Provided thot the Government moy, on the recommendotions of the Council, by notificotion, specify the cotegories of goods or supplies in respect of which o tox invoice sholl be issued, within such time ond in such monner os moy be prescribed. (2) A registered person supplying toxoble services sholl, before or ofter the provision of service but within o prescribed period, issue o tox invoice, showing the description, volue, tox chorged trcreon ond such other porticulors os moy be prescribed: Provided thot the Government moy, on the recommendotions of the Council, by notificotion ond subiect to such conditions os moy be mentioned therein, specify the cotegories of services in respect of which- Tox invoice t17 (o) ony other document issued in relotion to the supply sholl be deemed to be o tox invoice; or (b) tox invoice moy not be issued. (3) Notwithstonding onything con- toined in sub-sections (l ) ond (2) - (o) o registered person moy, within one month from the dote of issuonce of certifi- cote of registrotion ond in such monner os moy be prescribed, issue o revised invoice ogoinst the invoice olreody issued during the period beginning with the effective dote of registrotion till the dote of issuonce of certificote of registrotion to him; (b) o registered person moy not issue o tox invoice if the volue of fre goods or services or both supplied is less thon two hundred rupees subject to such conditions ond in such monner os moy be prescribed; (c) o registered person supplying exempted goods or services or both or poying tox under the provisions of section l0 sholl issue, insteod of o tox invoice, o bill of supply contoining such porticulors ond in such monner os moy be prescribed: 148 Provided thot the registered person moy not issue o bill of supply if the volue of the goods or services or both supplied is less thon two hundred rupees subject to such conditions ond in such monner os moy be prescribed; (d) o registered person sholl, on receipt of odvonce poyment with respect to ony supply of goods or services or both, issue o receipt voucher or ony other document, contoining such porticulors os moy be prescribed, evidencing receipt of such poyment (e) where, on receipt of odvonce poyment with resped to ony supply oi goods or services or both the registered person issues o receiptvoucher, but subsequently no supply is mode ond no tox invoice is issued in pursuonce thereof, the soid registered person moy issue to the person who hod mode the poyment, o refund voucher ogoinst such poyment; (f) o registered person who is lioble to poy tox under sub- section (3) or sub-sedion (4) of section 9 sholl issue on invoice in respect of goods or services or both received by him from the supplier who is not registered on the dote of receipt of goods or services or both; t19 (g) o registered person who is lioble to poy tox under sub- section (3) or sub-seaion (4) of section 9 sholl issue o poyment voucher ot the time of moking poyment to the supplier. (4) ln cose of continuous supply of goods, where successive stotements of occounts or successive poyments ore involved, the invoice sholl be issued before or ot the time eoch such stotement is issued or, os the cose moy be, eoch such poyment is received. (5) Subiect to the provisions of clouse (d) of sub-section (3), in cose of continuous supply of services,-- (o) where the due dote of poyment is oscertoinoble from the controct, the invoice shqll be issued on or before the due dote of poyment; (b) where the due dote of poyment is not oscertoinoble from the controct the invoice sholl be issued before or ot the time when the supplier of service receives the poyment; (c) where the poyment is linked to the completion of on event, the invoice sholl be issued on or before the dote of completion ofthot event. (6) ln o cose where the supply of services ceoses under o controct before the completion of the supply, the invoice sholl be issued 150 ot the time when the supply ceoses ond such invoice sholl be issued to the extent of he supply mode before such cessotion. (7) Notwithstonding onything contoined in sub-section (l ), where the goods being sent or Eken on opprowlfor sole or retum ore removed before the supply tokes ploce, the invoice sholl be issued before or ot the time of supply or six months from the dote of removol, whichever is eorlier. Exp lo n otio n.-F or the purposes of this seaion, the expression 'tox invoice" sholl include ony revised invoice issued by the supplier in respect of o supply mode eorlier.