Section 31 – Tax Invoice
Section 31 of CGST Act, 2017 – Tax Invoice Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Scope and Importance of Section 31 Section 31 lays down the statutory requirement for issuance of tax invoice for supply of goods or services or both. Issuance of a valid tax invoice is mandatory for: Charging GST Availing Input Tax Credit (ITC) Return filing and compliance An incorrect or delayed invoice can result in: Denial of ITC Penalty under GST law 2. Tax Invoice for Supply of Goods – Section 31(1) A registered person supplying taxable goods shall issue a tax invoice : Before or at the time of removal of goods for supply to recipient, or Before or at the time of delivery of goods, where movement is not involved This applies to all taxable supplies of goods. Relevant Rules: Rule 46 – Contents of tax invoice Rule 48 – Manner of issuing invoice ...