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

    Answered 05-Aug-2022

    As per section 31 of CGST/SGST Act, the taxpayer shall, before or after the provision of service, but within a period of 30 days from the date of supply of service, issue a tax invoice containing all the essential particulars. In case of Banking and Insurance companies, the prescribed time period is 45 days.

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