Home » MCQs » Commerce MCQs » GST MCQs

Who can issue a Tax Invoice?

39. Who can issue a Tax Invoice?

1. Every Supplier
2. Every Tax Payable person
3. Persons not paying tax under TCS
4. None of the above

Answer: C) Persons not paying tax under TCS

Explanation:

Area 31 of the CGST Act has made it compulsory for each enrolled provider to give a duty receipt for each supply of labor and products. If the provider is unregistered, the purchaser needs to give an installment voucher and an expense receipt.