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	<p><span style="font-size:14px"><span style="color:black">Tax invoice is an invoice issued for taxable supply of goods &amp; services. Tax invoice broadly contains details like description, quantity, value of goods/service, tax charged thereon and other particulars as may be prescribed. Tax invoice is a primary evidence for recipient to claim input tax credit of goods &amp; service.</span></span></p>
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<p style="text-align:justify">&nbsp;</p>

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	<p><span style="font-size:14px">&nbsp;<em>When should a tax Invoice be issued for supply of goods?</em></span></p>
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</ul>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<p style="margin-left:72px; text-align:justify"><span style="font-size:14px"><strong>Ans.</strong> &nbsp;&nbsp;If the goods are such that movement of goods are involved, then taxable invoice has to be issued before or at the time of removal of the goods.</span></p>

<p style="margin-left:72px; text-align:justify"><span style="font-size:14px">&nbsp;If supply of goods does not require movement of goods, then taxable invoice has to be issued at the time the goods are delivered to the recipient or when the goods are made available to the recipient. </span></p>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify">
	<p><span style="font-size:14px">&nbsp;<em>When should a tax Invoice be issued for supply of services? </em></span></p>
	</li>
</ul>

<p style="margin-left:72px; text-align:justify">&nbsp;</p>

<p style="margin-left:72px; text-align:justify"><span style="font-size:14px"><strong>Ans.</strong> Invoice is to be issued before or after provision of service. However maximum time period allowed for issue of invoice is 30 days from date of provision of service.</span></p>