Amendment status not verified — confirm the current text below against the official source.
(l) (2) " (3),. The amount payable under sub-section (5) shall be _ mlculated'in such mannerasiifaybe' prescribed. Subject to such conditionsas may be prescribed, any registered person, whoseregistration'is m’n'celled by the - proper officer on his own motion; may apply to such officer for revocation of cancellation of the registration . in the prescribed manner Wlthln thirty days from the . date of serviceofthe cancellation order. A Theproper officermay, insuchmannerand within such ' period as may be prescribed, by order, either revoke - cancellationofthe registration or reject the application: ., ,l 15 i'Ihe revocation ofieancellation of registration under the '- ”‘ ‘ Central Goods and Services Tax Act shall be deemed to *2 {be arevocation ofcancellation ofregistration under this ' Revocation of . cancellation of !egisnm0"1. 47 . r,vn TAx‘moIcncnmrr AND DEBIT NOTES 1% 3i. (1) I; Aregisteredpersonfmlyingtaxablegoodsshamwore , - or at the time ofi- . (a) ,. removat‘of’goods forsupply to theredplent,where the supply involves movement Offg‘bods; or” (b) deliverylof'goods ormaking available thereofto the _ _r¢6iPient- in any9th.“ case. ' 4 issue a tax invoice shouting the description, quantity» and value of goodsythe taxcharged thereon and such other particulars as may be prescribed: ‘ , _ Providedith‘at the Government may, on the recommendations ‘ of the Council, by notification, specify the categories of goods or supplies in respectofwhidia taxinvoicéslnllbeissiedmvithin such time and in such manner» may be prescribed. . (2) Ai‘regiStered person supplying taxable services Shall, _- beforepraftertheprovisibnofservicebutwithinaperiod prescribedissue a tax invoice; showing the description, ' value; tar . ’ thereon and such other particulars‘as . may be prescribed: ‘ ‘ , _Pt0vided that theG'overnmentmay, 631m recommendations of the ”Connoil,‘ by 'nbtification and subject to the conditions mentioned therein, spe‘cifythe' :categories of services in respect of i (a), ' " any other document issued in relation to the supply shallbedeemedtobeatagin‘voice;0r (b) taxinvoicemaynotberequircdtobeissued. (3) ' Notwithstandingmm; containedinisub-sections (1) ‘ and (2)—: (a) ,- a registeredpemn mafiWithin 9n: month front the date of issuance of certificate of registration j .andinsuchmanneras maybeprescfibedissuea revised invoice against the invoice already issued duringthe period beginning with the effective date Ofwonfinihe date ofissuance ofcertificate sofregistrafiontohini; » (b) a registeredperson maynot issue a taxinvoice ifthe vaifieofthegoods arsemces orbodi supplied is less ‘* {bib Mohundred’hipees ‘ : subjectto such. Conditions ' and in’suehmanner‘as‘inay be prescribed; ‘Taxinvoioe. 48 (c) a registered p‘e supglying ' can? ,. goods or . servitesorbothhogrypaymgmunder (provisions ' of section 10 shallissue, instead ofa tax invoice, a bill of supply containing such partiuilars and‘in suchmykpresciibed. ‘ Providedthatthe registeredpersmmaynotnsueabillof supplyifthevalueofthegoodsor servicesorbothsuppliedisless than two hundred rupees subject to such conditions and'in such manner as may'beprescribed; ' (d) a registeredperson Shall,onreceipt of advance paymwentwith respecttoanysupplyofgoodsor ~,semicesorboth, issuearecerptvoucherorany other document, containing such particulars as my be prescribed, evidencing ancerpt of such . payment; » - ; ts); (f) ‘ issue a payment voucher at the time of making , payment tothe supplierwhoisnot registered under ., where,on receiptof advancewith respect to any supply of goods or services or both the registered ' person issues a receipt voucher, but subsequently no supply'is made and no tax invoice is issuedin pursuance thereof the said registered person may iS‘sue to the person who had made thepayment, a _ refundyoucher againstsuchpayment; a registered person whoisliable to pay tax under sub-section (4) of section 9 shall'issue an invoice in respect ofgoods or servicesorbothreceivedbyhim 4 on the date ofreceipt ofgoods or servrccsorboth, ' ea,registeredperson whois liable topaytax under. sub—section (3) or sub-Section (4) of section 9shall 7 “the'Act. ““» (4) In case of continuous supply of goods, where successive ‘ statements of accounts or successive payments are involved, the'invoice shall be issuedbetcieor at the time ' each such statementis issued or, as the case maybe, each 5such paymentis received. (5) Subject to the provrsions ofclause(5d) ofsub-section (3), . incase of continuous supplyofservices,— (a) where the due date of paymentis ascertainable from the contract, the myoiceshall be issued on or before the due date ofpayment; where thedue date ofpayinehtis-not ascertainable , fromthecongact. theinvoice shall be issued before , .; orat thetimewhenthesupplier of service receives the payment; ‘ 49 ‘ (c) Where thepayment is linked to the completion of 7(6)" ranevenntheuivorceshallbeissued onérbefore the date ofcompleuopcfthatevent. Inacasewherethesupplyofservrcesceasesundera icontractbeforethecompletisinoffiiesupplytheinvome ' "shallheissuedattheuniewhenthesupplyceasesand <7) sudivaiceshallbeissuedtotheextentofthesupply effected before such cessation. Notwithstanding anythingcontainedin subsection (1); wherethegoodsbeingsentormloenonapprovalforsale w orretumareremoved before the supplytakesplace, the invoiceshallbeissuedbet‘oreoratthetimeofsuwly orsixmonthsfromthedateofremovahwhicheveris earlier. -E:tplanataon—Forthepurposesofthissection,theexpressron‘tax invoice” shallinchideanyrevbedinvoiceissuedhythesupplierin respectofasupplymadeearlier. 32.,