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 des...

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