GST Funda : Concept of ‘Invoicing’

Under GST law, when a registered person supplies taxable goods or services, a 'tax invoice' needs to be issued. A registered person shall not be entitled to input tax credit in respect of any supply of goods or services unless he is in possession of a tax invoice issued by a registered supplier or other prescribed tax paying documents. Tax invoice includes revised invoice issued by supplier in respect of a supply made earlier....