Section 31(1) in Tripura State Goods and Services Tax Act, 2017
(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 therein and such other particulars as may be prescribed:Provided that the Government may on the recommendation 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.
