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 may be prescribed:
Provided that the Government may, on the recommendations of the
Council, by notification, specify the categories of goods or supplies in
respect of which a tax invoice shall be issued, within such time and in
such manner as may be prescribed.
(2) A registered pers on supplying taxable services shall, before or
after the provision of service but within a prescribed period, issue a
tax invoice, showing the description, value, tax charged thereon and
such other particulars as may be prescribed:
Provided that the Government may, on the recommendations of the
Council, by notification and subject to such conditions as may be
mentioned therein, specify the categories of services in respect of
which-
(a) any other document issued in relation to the supply shall be
deemed to be a tax invoice; or
(b) tax invoice may not be issued.
(3) Notwithstanding anything contained in subsections (1) and (2)-
(a) a registered person may, within one month from the date of
issuance of certificate of registration and in such manner as may be
prescribed, issue a revised invoice against the invoice already issued
during the period beginning with the effective date of registration till
the date of issuance of certificate of registration to him;
(b) a registered person may not issue a tax invoice if the value of the
goods or services or both supplied is less than two hundred rupees
subject to such conditions and in such manner as may be prescribed;
(c) a registered person supplying exempted goods or services or both
or paying tax under the provisions of section 10 shall issue, instead of
a tax invoice, a bill of supply containing such particulars and in such
manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if
the value of the goods or services or both su pplied is less than two
hundred rupees subject to such conditions and in such manner as
may be prescribed;
(d) a registered person shall, on receipt of advance payment with
respect to any supply of goods or services or both, issue a receipt
voucher or any other document, containing such particulars as may
be prescribed, evidencing receipt of such payment;
(e) where, on receipt of advance payment with respect to any supply
of goods or services or both the registered person issues a receipt
voucher, but subse quently no supply is made and no tax invoice is
issued in pursuance thereof, the said registered person may issue to
the person who had made the payment, a refund voucher against
such payment;
(f) a registered person who is liable to pay tax under sub -section (3)
or sub -section (4) of section 9 shall issue an invoice in respect of
goods or services or both received by him from the supplier who is
not registered on the date of receipt of goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3)
or sub-section (4) of section 9 shall issue a payment voucher at the
time of making payment to the supplier.
(4) In case of continuous supply of goods, where successive
statements of accounts or successive payments are involved, the
invoice shall be issued before or at the time each such statement is
issued or, as the case may be, each such payment is received.
(5) Subject to the provisions of clause (d) of subsection (3), in case of
continuous supply of services,-
(a) where the due date of payment is ascertainable from the contract,
the invoice shall be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the
contract, the invoice shall be issued before or at the time when the
supplier of service receives the payment;
(c) where the payment is linked to the completion of an event, the
invoice shall be issued on or before the date of completion of that
event.
(6) In a case where the supply of services ceases under a contract
before the completion of the supply, the invoice shall be issued at the
time when the supply ceases and such invoice shall be issued to the
extent of the supply made before such cessation.
(7) Notwithstanding anything contained in subsection (1), where the
goods being sent or taken on approval for sale or return are removed
before the supply takes place, the invoice shall be issued before or at
the time of supply or six months from the date of removal, whichever
is earlier.
Explanation. - For the purposes of this section, the expression "tax
invoice" shall include any revised invoice issued by the supplier in
respect of a supply made earlier.
Prohibition of unauthorised collection of tax.-
Section 31 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 31.(1). 1
assam-goods-and-services-tax-act-2017-sec-31.json
•
Section 31
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "31",
"title": "Section 31.(1). 1",
"chapter": null,
"content": "A registered person supplying taxable goods shall, before or at \nthe time of,- \n(a) removal of goods for supply to the recipient, where the supply \ninvolves movement of goods; or \n(b) delivery of goods or making available thereof to the recipient, in \nany other case, issue a tax invoice showing the description, quantity \nand value of goods, the tax charged thereon and such other \nparticulars as may be prescribed: \nProvided that the Government may, on the recommendations of the \nCouncil, by notification, specify the categories of goods or supplies in \nrespect of which a tax invoice shall be issued, within such time and in \nsuch manner as may be prescribed. \n(2) A registered pers on supplying taxable services shall, before or \nafter the provision of service but within a prescribed period, issue a \ntax invoice, showing the description, value, tax charged thereon and \nsuch other particulars as may be prescribed: \nProvided that the Government may, on the recommendations of the \nCouncil, by notification and subject to such conditions as may be \nmentioned therein, specify the categories of services in respect of \nwhich- \n(a) any other document issued in relation to the supply shall be \ndeemed to be a tax invoice; or \n(b) tax invoice may not be issued. \n(3) Notwithstanding anything contained in subsections (1) and (2)- \n(a) a registered person may, within one month from the date of \nissuance of certificate of registration and in such manner as may be \nprescribed, issue a revised invoice against the invoice already issued \nduring the period beginning with the effective date of registration till \nthe date of issuance of certificate of registration to him; \n(b) a registered person may not issue a tax invoice if the value of the \ngoods or services or both supplied is less than two hundred rupees \nsubject to such conditions and in such manner as may be prescribed; \n(c) a registered person supplying exempted goods or services or both \nor paying tax under the provisions of section 10 shall issue, instead of \na tax invoice, a bill of supply containing such particulars and in such \nmanner as may be prescribed: \nProvided that the registered person may not issue a bill of supply if \nthe value of the goods or services or both su pplied is less than two \nhundred rupees subject to such conditions and in such manner as \nmay be prescribed; \n(d) a registered person shall, on receipt of advance payment with \nrespect to any supply of goods or services or both, issue a receipt \nvoucher or any other document, containing such particulars as may \nbe prescribed, evidencing receipt of such payment; \n(e) where, on receipt of advance payment with respect to any supply \nof goods or services or both the registered person issues a receipt \nvoucher, but subse quently no supply is made and no tax invoice is \nissued in pursuance thereof, the said registered person may issue to \nthe person who had made the payment, a refund voucher against \nsuch payment; \n(f) a registered person who is liable to pay tax under sub -section (3) \nor sub -section (4) of section 9 shall issue an invoice in respect of \ngoods or services or both received by him from the supplier who is \nnot registered on the date of receipt of goods or services or both; \n(g) a registered person who is liable to pay tax under sub-section (3) \nor sub-section (4) of section 9 shall issue a payment voucher at the \ntime of making payment to the supplier. \n(4) In case of continuous supply of goods, where successive \nstatements of accounts or successive payments are involved, the \ninvoice shall be issued before or at the time each such statement is \nissued or, as the case may be, each such payment is received. \n(5) Subject to the provisions of clause (d) of subsection (3), in case of \ncontinuous supply of services,- \n(a) where the due date of payment is ascertainable from the contract, \nthe invoice shall be issued on or before the due date of payment; \n(b) where the due date of payment is not ascertainable from the \ncontract, the invoice shall be issued before or at the time when the \nsupplier of service receives the payment; \n(c) where the payment is linked to the completion of an event, the \ninvoice shall be issued on or before the date of completion of that \nevent. \n(6) In a case where the supply of services ceases under a contract \nbefore the completion of the supply, the invoice shall be issued at the \ntime when the supply ceases and such invoice shall be issued to the \nextent of the supply made before such cessation. \n(7) Notwithstanding anything contained in subsection (1), where the \ngoods being sent or taken on approval for sale or return are removed \nbefore the supply takes place, the invoice shall be issued before or at \nthe time of supply or six months from the date of removal, whichever \nis earlier. \nExplanation. - For the purposes of this section, the expression \"tax \ninvoice\" shall include any revised invoice issued by the supplier in \nrespect of a supply made earlier. \nProhibition of unauthorised collection of tax.-",
"footnote": "",
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"sort_order": 340
},
"prev_section": "34",
"next_section": "32"
}