Section 31(1) in Odisha 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.
