What is the time limit to issue Tax invoice in respect of supply of goods?

Section 31(1) of CGST Act, 2017

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 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.