Section 31(5) in Tripura State Goods and Services Tax Act, 2017
(5)Subject to the provision of clause (d) of sub-section (3) in case of continuous supply of services-(a)where the due date of payment is ascertainable from the contract the invoice shall be issued on or before the due date of payment(b)where the due date of payment is not ascertainable from the contract the invoice shall be issued before or at the time when the supplier of service receives the payment;(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.
