Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 31, verbatim (show)
Section 31
*Section 31. Tax invoice.-
(1) 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 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:
Provided that the Government may, on the recommendations of the Council, by notification, specify the categories of goods or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed:
1[Provided that the Government may, on the recommendations of the Council, by notification,-
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which-
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.]
(3) Notwithstanding anything contained in sub-sections (1) and (2)-
(a) a registered person may, within one month from the date of issuance of certificate of registration and in such manner as may be prescribed, issue a revised invoice against the invoice already issued during the period beginning with the effective date of registration till the date of issuance of certificate of registration to him;
(b) a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
(c) a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment;
(e) where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment;
(f) a registered person who is liable to pay tax under sub-section (3) or subsection (4) of section 9 shall 2[, within the period as may be prescribed,] issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3) or subsection (4) of section 9 shall issue a payment voucher at the time of making payment to the supplier.
2[Explanation.––For the purposes of clause (f), the expression “supplier who is not registered” shall include the supplier who is registered solely for the purpose of deduction of tax under section 51.]
(4) In case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.
(5) Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of services,-
(a) where the due date of payment is ascertainable from the contract, the invoice shall be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment;
(c) where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.
(6) In a case where the supply of services ceases under a contract before the completion of the supply, the invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the extent of the supply made before such cessation.
**(7) Notwithstanding anything contained in sub-section (1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.
Explanation.-For the purposes of this section, the expression "tax invoice" shall include any revised invoice issued by the supplier in respect of a supply made earlier.
*Enforced w.e.f. 1st July, 2017.
1. Substituted for the proviso " Provided that the Government may, on the recommendations of the Council, by notification and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which-
(a) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(b) tax invoice may not be issued."
by s. 123 of the Finance Act, 2020 (No. 12 of 2020) - Brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
** Kindly also refer to Notification No. 66/2020 – CT dated 21st Sept., 2020.
2. Inserted by section 122 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
31(1)Goods invoices
A registered person supplying taxable goods shall, before or at the time ofSection 31(1)
Movement supplies use removal; other supplies use delivery or making goods available to the recipient. The invoice shows description, quantity, value, tax and prescribed particulars. A Government notification on the Council's recommendations may specify goods or supplies following prescribed timing and manner.
31(2) and provisoService invoices
A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoiceSection 31(2) and proviso
The invoice shows description, value, tax and prescribed particulars. Government notifications on the Council's recommendations may set category-specific timing, deem another document an invoice or permit non-issue under stated conditions.
Questions to answer on the file9 questions
Sub-section (3)
31(3)(a)Revised invoices
a registered person may, within one month from the date of issuance of certificate of registrationSection 31(3)(a)
Sub-section (3) overrides sub-sections (1) and (2). Revision covers invoices issued from the effective registration date until certificate issue, in the prescribed manner.
Questions to answer on the file7 questions
31(3)(b)Small-value invoices
a registered person may not issue a tax invoice if the value of the goods or services or both supplied is less than two hundred rupeesSection 31(3)(b)
The permission operates under prescribed conditions and manner. It is part of sub-section (3)'s override of ordinary invoice requirements.
Questions to answer on the file4 questions
31(3)(c) and provisoBill of supply
shall issue, instead of a tax invoice, a bill of supply containing such particulars and in such manner as may be prescribedSection 31(3)(c) and proviso
Exempt supplies and section 10 composition supplies use a bill of supply under the overriding sub-section (3). The proviso permits non-issue below two hundred rupees under prescribed conditions and manner.
Questions to answer on the file4 questions
31(3)(d)Advance document
a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other documentSection 31(3)(d)
The document evidences advance receipt and contains prescribed particulars. Sub-section (5) makes continuous-service invoicing subject to this overriding sub-section (3) requirement.
Questions to answer on the file3 questions
31(3)(e)Refund voucher
the said registered person may issue to the person who had made the payment, a refund voucher against such paymentSection 31(3)(e)
A receipt voucher must have been issued and subsequently neither supply nor tax invoice must follow. The law does not settle when absence of a subsequent supply is established or the refund-voucher period. This permission sits within the sub-section (3) override.
Questions to answer on the file4 questions
31(3)(f) and ExplanationRecipient invoice
shall, within the period as may be prescribed, issue an invoice in respect of goods or services or both received by him from the supplier who is not registeredSection 31(3)(f) and Explanation
The recipient must be liable under section 9(3) or (4), and registration status is tested at receipt. Deduction-only registration under section 51 is included in the unregistered-supplier expression. This requirement overrides the ordinary invoice rules through sub-section (3); footnote 2 gives no commencement date for the inserted period and Explanation.
Questions to answer on the file8 questions
31(3)(g)Payment voucher
shall issue a payment voucher at the time of making payment to the supplier.Section 31(3)(g)
The duty applies to registered persons liable under section 9(3) or (4). It is a separate document duty within sub-section (3)'s override.
31(4)Continuous goods
the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received.Section 31(4)
The rule requires successive account statements or payments in a continuous goods supply. Each statement or receipt provides the invoice event.
Questions to answer on the file3 questions
31(5)(a) to (c)Continuous services
Subject to the provisions of clause (d) of sub-section (3), in case of continuous supply of servicesSection 31(5)(a) to (c)
An ascertainable contractual due date requires invoicing by that date. If unascertainable, invoice by payment receipt; if payment links to an event, invoice by its completion. The advance-voucher requirement in sub-section (3)(d) remains controlling.
Questions to answer on the file6 questions
31(6)Services ending early
the invoice shall be issued at the time when the supply ceasesSection 31(6)
The service must cease under the contract before completion. The invoice covers only the extent supplied before cessation.
Questions to answer on the file3 questions
31(7)Approval goods
the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.Section 31(7)
Goods must be removed on approval for sale or return before supply occurs. This earlier-of rule overrides the ordinary removal-based goods rule in sub-section (1).
Questions to answer on the file3 questions
31, ExplanationRevised invoice included
the expression "tax invoice" shall include any revised invoice issued by the supplier in respect of a supply made earlier.Section 31, Explanation
The definition applies throughout section 31. It links the revised document for the earlier supply to the tax-invoice expression.
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file3 questions
A tax invoice for taxable goods 31(1)(a) and (b) and its proviso
Questions to answer on the file8 questions
Frequently asked questions
Which document do composition suppliers issue?
They issue a bill of supply instead of a tax invoice. The prescribed small-value non-issue exception may apply below two hundred rupees.
Section 31(3)(c)
When must an approval-goods invoice be issued?
By supply or six months from removal, whichever is earlier. Sub-section (7) overrides the ordinary goods rule.
Section 31(7)
When may an advance lead to a refund voucher?
A receipt voucher must have been issued but no supply or tax invoice must subsequently follow. The law does not settle when the no-supply condition is established or the voucher period.
Section 31(3)(e)
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section | — | w.e.f. 1st July, 2017 | |
| 1 | Substituted the proviso to sub-section (2); the earlier proviso is set out in full in the footnote itself | s. 123 of the Finance Act, 2020 (No. 12 of 2020)[2][3] | brought into force w.e.f. 01st January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020 |
| Not an amendment: against sub-section (7) the source directs the reader also to a notification | Notification No. 66/2020 – CT dated 21st Sept., 2020 | — | |
| 2 | Inserted the words ", within the period as may be prescribed," in clause (f) of sub-section (3), and inserted the Explanation to that clause | section 122 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024[4] | the footnote gives the date of the amending Act and states no commencement date; the wording is compiled as in force and the gap is carried as a flag |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 12 | Section 12 requires this provision | 12(2)(a) "the last date on which he is required, under section 31, to issue the invoice" |
| Section 13 | Section 13 requires this provision | 13(2)(a) "if the invoice is issued within the period prescribed under section 31" |
| Section 2 | Section 2 clause (66) defined by this provision | 2(66) "the tax invoice referred to in section 31" |
| Rule 46 of the CGST Rules, 2017 | 31(1) prescribed by rule 46 of the CGST Rules 2017 | 31(1) "such other particulars as may be prescribed" |
| Rule 47 of the CGST Rules, 2017 | 31(2) prescribed by rule 47 of the CGST Rules 2017 | 31(2) "within a prescribed period" |
| Section 10 | 31(3)(c) requires Section 10 | 31(3)(c) "or paying tax under the provisions of section 10" |
| Section 9 | 31(3)(f) and (g) requires Section 9 | 31(3)(f) "who is liable to pay tax under sub-section (3) or subsection (4) of section 9" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (13)
| Number | Date | Subject |
|---|---|---|
| Circular No. 242/36/2024-GST | 31 December 2024 | Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients |
| Circular No. 225/19/2024-GST | 11 July 2024 | Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. |
| Circular No. 210/04/2024-GST | 26 June 2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. |
| Circular No. 211/05/2024-GST | 26 June 2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. |
| Circular No. 221/15/2024-GST | 26 June 2024 | Time of supply on Annuity Payments under HAM Projects |
| Circular No. 222/16/2024-GST | 26 June 2024 | Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment. |
| Circular No. 199/11/2023-GST | 17 July 2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons |
| Circular No. 170/02/2022-GST | 6 July 2022 | Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 |
| Circular No. 137/07/2020-GST | 13 April 2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg |
| Circular No. 108/27/2019-GST | 18 July 2019 | which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. |
| Circular No. 90/09/2019-GST | 18 February 2019 | Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. |
| Circular No. 88/07/2019-GST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
| Circular No. 38/12/2018-GST | 26 March 2018 | Clarifications on issues related to Job Work. |
Notifications (6)
| Number | Date | Subject |
|---|---|---|
| Notification No. 20/2024-Central Tax | 8 October 2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 |
| Notification No. 66/2020-Central Tax | 21 September 2020 | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. |
| Notification No. 49/2019-Central Tax | 9 October 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 02/2019-Central Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. amended by a later instrument |
| Notification No. 03/2019-Central Tax | 29 January 2019 | Seeks to amend the CGST Rules, 2017. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of section 31 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- When is it established that "subsequently no supply is made" against an advance payment for which a receipt voucher was issued? The clause makes the refund voucher turn on that fact and fixes neither a time by which the conclusion is drawn nor a time within which the voucher is issued.
See also
- Section 12 of the CGST Act, 2017: time of Supply of Goods
- Section 13 of the CGST Act, 2017: time of Supply of Services
- Section 9 of the CGST Act, 2017: levy and collection
- Section 10 of the CGST Act, 2017: composition levy
- Rule 46 of the CGST Rules, 2017: tax invoice
- Rule 47 of the CGST Rules, 2017: time limit for issuing tax invoice
References
- Central Board of Indirect Taxes and Customs. "Section 31. Tax invoice". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- The Finance Act, 2020. Cited in CBIC footnote 1.
- Notification No. 92/2020-Central Tax, dated 22 December 2020: Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020). Cited in CBIC footnote 1.
- The Finance Act (No. 2) Act, 2024. Cited in CBIC footnote 2.
External links
- CGST Act, 2017, Section 31 on the CBIC tax information portal