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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2025]

CHAPTER VII  -  TAX INVOICE, CREDIT AND DEBIT NOTES

TaxGPT

Summarize Section 31 by TaxGPT in
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Section 31 - Tax invoice.

31. (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 an


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References:

For notified limit of annual turnover and mentioning of the number of digits of HSN Code see Notification No. 12/2017 Central Tax dated 28 Jun, 2017
For HSN code for Andaman and Nicobar Islands see Notification No. 11/2017 Union Territory Tax dated 30 Jun, 2017
For HSN code for Dadra and Nagar Haveli see Notification No. 12/2017 Union Territory Tax dated 30 Jun, 2017
For notified registered person having aggregate turnover exceeding one hundred crore rupees to prepare invoice see Notification No. 70/2019 Central Tax dated 13 Dec, 2019
For invoice issued by registered person having aggregate turnover exceeding five hundred crore rupees to an unregistered person shall have quick response (QR) code see Notification No. 72/2019 Central Tax dated 13 Dec, 2019
For clarification on issues wherein goods are moved within state or from another state of registration to another state for supply on approval basis see Circular No. 10/10/2017-GST Central Tax dated 18 Oct, 2017
For compliance of Rule 46(n) while issuing invoice in case of inter-state supply see Circular No. 90/09/2019-GST Central Tax dated 18 Feb, 2019
For clarification in respect of goods taken of India for exhibition or an consignment basis for export promotion see Circular No. 108/27/2019-GST Central Tax dated 18 Jul, 2019
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)