Tax Invoice in respect of goods :
A registered person supplying taxable goods shall, before or at the timeof,- (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 – section 31(1) of CGST Act.
Relaxation in some cases – Central/State Government may, on the recommendation of the GST 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 – proviso to section 31(1) of CGST Act.
This relaxation may be given in case of clearances of small value samples or invoices by Banks etc., or some other peculiar situations.
Removal – Meaning – “Removal”, in relation to goods, means —
(a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier, or
(b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient – section 2(96) of CGST Act.