Section 31 of CGST Act, 2017 : Section 31: Tax Invoice

Explanation using Example

Imagine you own a furniture store and are registered under the GST regime. You sell a dining table to a customer who requests home delivery. According to Section 31(1)(a) of the CGST Act, 2017, you must issue a tax invoice at the time of removing the dining table from your store for delivery to the customer. The tax invoice will detail the description, quantity, and value of the dining table, along with the GST charged.

Now, consider you also provide interior design services. When you complete a design project for a client, as per Section 31(2), you need to issue a tax invoice for the services rendered within the prescribed time frame after your service provision is complete. This invoice must include a description of the services, the value, and the tax charged.

If you had just registered your business and received your GST registration certificate, Section 31(3)(a) allows you to issue revised invoices for any transactions made between the effective date of your GST registration and the date you received your certificate.

For continuous supplies, say you offer a yearly maintenance service for the furniture sold, you would issue invoices according to the payment schedule agreed upon with your customer, as described in Section 31(4) and (5).