Section 31 of the CGST Act, 2017 requires that a tax invoice shall be issued before or at the time of delivery/ removal of goods. Specify the…

(a) Alternative Situations where a tax invoice can be issued after delivery of goods are as follows: (1) Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known (2) Transportation of goods for reasons other than by way of supply (3) Such other supplies as may be notified by the Board Where the goods are being transported in a semi knocked down or completely knocked down condition or in batches or lots: (a) Supplier shall issue the complete invoice before dispatch of the first consignment (b) Supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice. (c) Copies of the corresponding delivery challan shall accompany each consignment along with a duly certified copy of the invoice. (d) Original copy of the invoice shall be sent along with the last consignment.