Section 31(2) in Meghalaya Goods and Services Tax Act, 2017
(2)A registered person supplying taxable services shall, before or after the provision of service but within a period prescribed, 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 the conditions 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 required to be issued.
