•before/at the time each successive statements of accounts is issued or each successive payment is In case of received continuous supply of goods due date of payment is on/before due date of payment ascertainable from the contract In case of not so ascertainable before/at the time of receipt of continuous payment supply of payment is linked to the on/before the date of services completion of an event completion of that event Important contents of tax invoice Name & Consecutive GSTIN of GSTIN of address of HSN Serial Number recipient, if supplier recipient, if not & date of issue registered registered Tax rate – Description of Central tax & Quantity in Total Value of Taxable Value goods or State tax or services case of goods supply of supply Integrated tax, cess Address of Tax payable on Signature of Amount of tax delivery where Place of supply reverse charge authorised charged different than basis signatory place of supply
In case of continuous supply of goods •before/at the time each successive statements of accounts is issued or each successive payment is received In case of continuous supply of services due date of payment is on/before due date of payment ascertainable from the contract not so ascertainable before/at the time of receipt of payment payment is linked to the on/before the date of completion of an event completion of that event Important contents of tax invoice GSTIN of Consecutive GSTIN of Name & address of HSN Serial Number recipient, if supplier recipient, if not & date of issue registered registered Description of Tax rate – Quantity in Total Value of Taxable Value Central tax & goods or State tax or case of goods supply of supply services Integrated tax, cess Amount of tax Address of Tax payable on Signature of Place of supply delivery where reverse charge authorised charged different than basis signatory place of supply