Section 31(2) in Bihar Goods and Services Tax Act, 2017
(2)A registered person supplying taxable services shall, before or after the provision of service but within a prescribed period, 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 and subject to such conditions as may be mentioned therein, specify the categories of services in respect of which--(a)any other document issued in relation to the supply shall be deemed to be a tax invoice; or(b)tax invoice may not be issued.
