Section 31(1) in Tamil Nadu 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 thereon and such other particulars as may be prescribed:Provided that the Government may, on the recommendations 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.
