Tax Invoice, Credit and Debit Notes (Section 31 – Section 34)  Section 31 to 34 of the CGST Act, 2017 made applicable to IGST vide Section 20 of the IGST Act, 2017 and UTGST vide Section 21 of the UTGST Act, 2017  Q1. When should a Tax Invoice be issued for supply of Goods?  Ans. l If movement of goods is involved, then the tax invoice has to be issued before or at the time of removal of the...

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