Tax invoice In case of Supply Of taxable goods Section 31(1) - GST Ready Reckoner - GST

Tax invoice In case of Supply Of taxable goods Sec 31(1) The provisions related to Invoice to be issued by supplier of goods or services under GST are given in Section 31 of The CGST Act 2017. According to it, Tax Invoice is to be issued at the given time: In case of Supply of Taxable Goods [section 31(1)] In case of Supply of Taxable Goods by registered person: on/ before Removal of goods, where the supply involves movement of goods or Delivery of goods or making available thereof to the recipient, in any other case 1. Example (where the supply of goods involves movement of goods) M/s X Ltd., Noida entered into a contract with Pro Enterprise, Goa for supply of machine on 07 September. the Machine were to be deliver on 30 September . M/s X Ltd. removed the machine from the factory on 15 September. In case, M/s X Ltd. required to be issue of invoice as per section 31(1)(a), as on the date of removal of goods where the supply involve movement of goods i.e. 15 September. 2. Example (where the supply of goods other than movement of goods) M/s Tesla, registered at Delhi, Open a showroom in Karnataka. they purchase a showroom pre installed generator and air condition at the premises from Mr. Rohan Enterprises in Karnataka as on 20/07/2023. In this case, as per section 31(1)(b), delivery of goods delivery of goods or making available thereof to the recipient, here the supply of generator and air condition does not involve movement make available to recipient as on 20/07/2023. i.e. invoice shall be issue on 20/07/2023.