Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 31(5)] [Section 31] [Entire Act] Union of India - Subsection Section 31(5)(c) in The Central Goods and Services Tax Act, 2017 (c)where the payment is linked to the completion of an event, the invoice shall be issued on or before the date of completion of that event.