A registered person supplying taxable services shall issue, showing the description, value, tax charged thereon and such other particulars as may be prescribed, before or after the provision of service but within 30 days from the date of supply of services.
[45 days in case of Insurer or Banking Company or Financial Institution including a Non-Banking Financial Company]
An Insurer or Banking Company or Financial Institution including a Non-Banking Financial Company or a Telecome Operator, or Other class of supplier of services as may be notified by the Government, making taxable supplies of services between distinct persons as specified in section 25 may issue the invoice before or at the time such supplier records the same in this books of account or before the expiry of the quarter during which the supply was made.
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