Section 31(2) in Telangana Goods and Services Tax Act, 2017
(2)A registered person supplying taxable services shall, before or after the provision of service but within a period prescribed, issue a tax invoice, showing the description, value, tax charged thereon and such other particulars as may be prescribed:[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.]
