As per Section 31(1) of CGST Act 2017, a registered person supplying taxable goods shall, before or at the time of,— (a) Removal of goods for supply to the recipient, 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 prescribed in Revised Invoice Rules, 2017.
