As per GST Law every registered person shall have to issue invoice for supply of goods or services to the recipient. As per Rule (1) of the Draft Invoice Rules under GST Law invoice shall contain specified details. First lets have a look when invoice needs to be issued.
When to issue invoice?
A registered person supplied goods shall invoice before or at the time of
- Removal of goods where supply involves movement of goods
- delivery of goods or making available thereof to the recipient in other case.