Section 31 - Tax invoice

Finin2min Summary

Section 31 addresses tax invoice. In practical work, use this provision by first fixing the taxable event or procedural step, then connecting the facts to Chapter VII and the linked Rules, forms, notifications, circulars and State/UT GST law.

Bare Act / Law / Rules / Notifications

Section 31. Tax invoice.- (1) 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 person 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: 1 [ Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed ; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.] (3) Notwithstanding anything contained in sub-sections (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 ...

Workflow / Flow Chart

1. Read the official statutory text of Section 31 with Chapter VII and note every proviso or explanation.

Q&A

What does Section 31 cover?

Section 31 covers tax invoice within Chapter VII of the CGST Act.

Can this page replace the official Act?

No. Use this page as a practical guide, then verify Section 31 in India Code, CBIC and any applicable Gazette notification.

What should be retained for Section 31?

Keep the official source, fact matrix, invoices or returns, portal acknowledgements, calculations, correspondence, notices/orders and reviewer conclusion.

Primary Official Sources

• India Code consolidated CGST Act PDFofficial consolidated Act PDF used for statutory cross-check
• CBIC Tax Information Act explorerofficial CBIC section explorer route
• GST Council Central GST resourcesofficial GST Council route for central GST law resources
• CBIC official section content payloadofficial CBIC section HTML payload used for the statutory extract

Related Inter / Intra Links

Section 31 should be read inside the wider GST law hub with CGST Rules, GST forms, circulars, notifications, case-law and practical workflow pages.

Disclaimer

Finin2min provides this Section 31 page for education and professional research. Official India Code, CBIC, Gazette and court sources control the legal position for Tax invoice.