What is due date for issue of invoice under GST ?

By | March 17, 2017
(Last Updated On: March 17, 2017)

Due date for issue of invoice under GST for Supply of Goods

Section 28(1) of the CGST/SGST Law prescribes the time when the tax invoice should be issued. Accordingly, the due date for issuance of invoice would be as follows:

(a) Supply involves movement of goods – It is provided that the tax invoice should be issued before or at the time of removal of goods for supply to the recipient. Thus it can be said that date of removal of goods shall be the due date of issuance of invoice under GST;
(b) Any other case – delivery of goods or making available thereof. As such, it is inferred that the date on which goods are delivered to the recipient or the date on which goods are made available to the recipient is the ‘due date of issuance of invoice’.

However Central/State Government may, on the recommendation of the Council, by notification, specify the categories of goods and/or supplies in respect of which the tax invoice shall be issued within such time as may be prescribed.

Read Section 28 Tax invoice of Revised Model GST  Law

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