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    What is the prescribed time limit to issue invoice in case of continuous supply of goods as per section 31 of CGST/SGST Act?

    Answered 05-Aug-2022

    Continuous supply of goods means supply wherein a supplier provides goods to the recipient on a continuous or recurring basis, under a contract. If successive statement of accounts or successive payments are involved, then invoice shall be issued before or at the time of issuance of such statements. In other cases, invoices shall be issued at the time of payment.

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