Answer By law4u team
Under the GST system, a GST invoice must be issued by every registered taxable person who is supplying goods or services under the Central Goods and Services Tax Act, 2017. In simple terms, if a business is registered under GST and is making taxable supplies, it is required to issue a GST-compliant invoice to its customers. A GST invoice is generally required to be issued by: Any GST-registered supplier of goods Any GST-registered provider of services Businesses engaged in inter-state or intra-state taxable supply The invoice must be issued at the time of supply as per GST rules, which usually means: Before or at the time of removal of goods, or Within the prescribed time for services (generally within 30 days of supply) There are also special cases: Under e-invoicing provisions, eligible large taxpayers must generate invoices through the government’s system before issuing them to customers. In certain exempt supplies or composition scheme cases, a bill of supply is issued instead of a tax invoice. In summary, any GST-registered business making taxable supplies is required to issue a GST invoice, which serves as proof of transaction and is essential for claiming input tax credit in the GST system.
