Section 31 CGST Act — Tax Invoice, GST Invoice Rules & Time Limit

1. Why Section 31 matters for GST invoice searches

If you are searching for “Section 31 GST”, “Section 31 CGST Act”, “GST tax invoice time limit”, “when to issue GST invoice”, “GST invoice rules for goods and services”, or “reverse charge invoice under GST”, Section 31 is the central statutory starting point.

Section 31 is the provision that establishes the statutory obligation to issue the relevant GST document. The detailed particulars, time limits and special procedures are then read with the CGST Rules, especially Rules 46 to 55.

This article is intentionally written as a practical reference for finance teams, accountants, tax professionals, auditors and businesses that need to determine the correct GST document and invoice timing.

2. What Section 31 covers

Section 31 is titled “Tax invoice”, but its scope is broader than an ordinary GST tax invoice. It contains rules dealing with:

• tax invoices for taxable supplies of goods;
• tax invoices for taxable supplies of services;
• revised invoices after registration;
• small-value supplies where a tax invoice may not be required;
• receipt vouchers for advances;
• refund vouchers;
• payment vouchers;
• recipient-issued invoices for specified reverse-charge supplies;
• continuous supply of goods;
• continuous supply of services;
• supplies on approval or sale-or-return basis; and
• special cases where the Government may prescribe alternative documents or no invoice requirement.

The current CBIC statutory text confirms that Section 31 applies different invoice timing rules to goods and services and contains the special-document framework in sub-section (3). citeturn0search0

3. Complete statutory structure

CBIC's current Section 31 text also records the 2020 amendment to the service-invoice proviso, effective 1 January 2021, and the 2024 amendments affecting reverse-charge invoice language. citeturn0search0

4. GST tax invoice time limit for goods — Section 31(1)

For a registered person supplying taxable goods, the tax invoice must be issued:

• before or at the time of removal of goods where the supply involves movement of goods; or
• before or at the time of delivery or making the goods available to the recipient where the supply does not involve movement of goods.

This is the basic answer to the common search question: “When should a GST invoice be issued for goods?”

CBIC's current Section 31 text states these two alternative goods-invoice triggers expressly. citeturn0search0

5. GST tax invoice time limit for services — Section 31(2)

For taxable services, Section 31(2) requires the registered supplier to issue the tax invoice before or after provision of service but within the prescribed period.

The detailed time limit is supplied by Rule 47. The standard rule is generally:

The exact application of the date of supply must be read with Section 13, because the time of supply of services and invoice timing are connected but are not identical concepts.

6. Goods: removal, delivery and availability

Movement of goods

Example: a manufacturer dispatches taxable goods from its factory to the customer. The tax invoice should be issued before or at removal of the goods.

No movement of goods

Example: machinery is sold and remains at the supplier's premises but is made available to the buyer. The relevant statutory trigger is delivery or making the goods available.

Why this matters

Back-dating an invoice merely because the accounting entry was posted later can create a mismatch between the statutory invoice date, e-way bill, dispatch records, e-invoice/IRN and books.

7. Services: Rule 47 timeline

Section 31 gives the statutory obligation while Rule 47 provides the prescribed period. The finance team should therefore use a service-invoice calendar based on the actual supply event.

8. Revised invoice after GST registration

Section 31(3)(a) allows a registered person to issue revised invoices, in the prescribed manner, against invoices already issued during the period beginning with the effective date of registration and ending with the date on which the registration certificate is issued.

The purpose is to regularise supplies made during the gap between the effective registration date and actual certificate issuance.

The current Section 31 text states a one-month period from the date of issuance of the registration certificate for this revised-invoice facility. citeturn0search0

9. GST invoice below ₹200

Section 31(3)(b) permits a registered person not to issue a tax invoice where the value of goods or services or both supplied is less than ₹200, subject to prescribed conditions.

The principal Rule 46 conditions include that the recipient is not a registered person and does not require an invoice. In such cases, the supplier can issue a consolidated tax invoice for qualifying supplies at the close of the day.

CBIC's GST FAQ also explains this ₹200 mechanism and the requirement to issue an invoice if the recipient requests it. citeturn0search6

10. Reverse charge invoice by recipient

Section 31(3)(f) deals with the situation where a registered person is liable to pay GST under the reverse-charge provisions and receives goods or services from an unregistered supplier.

In the prescribed situation, the recipient issues the invoice rather than waiting for the unregistered supplier to issue a GST tax invoice.

The 53rd GST Council specifically identified an ambiguity in the relationship between Section 31(3)(f), Section 13(3) and the time of invoice issuance in recipient-issued RCM cases, leading to legislative/rule changes. citeturn0search3

11. RCM invoice timing and Rule 47A

The 2024 GST Council review recognised that the time limit for a recipient-issued invoice under Section 31(3)(f) needed clearer treatment. The recommended framework introduced a specific Rule 47A for cases where the recipient is required to issue the invoice.

This is particularly important because Section 13(3) was also amended to distinguish cases where the supplier issues the invoice from cases where the recipient is required to issue it.

The 53rd GST Council agenda records the recommended Section 31(3)(f) wording and Rule 47A framework. citeturn0search3

12. Continuous supply of goods

Section 31(4) provides special invoice timing for continuous supply of goods. Where successive statements of accounts are involved, or payment is received on a periodic basis, invoice timing is linked to the statement or receipt of payment as prescribed.

This is different from an ordinary one-time dispatch transaction.

13. Continuous supply of services

Section 31(5) provides a detailed framework for continuous supplies of services.

For construction, EPC, O&M and other long-duration contracts, the wording of the payment clause and milestone clause can therefore have direct GST invoicing consequences.

14. Sale on approval / return transactions

Section 31(7) deals with goods sent or taken on approval for sale or return where removal occurs before the supply takes place.

The tax invoice must be issued before or at the time of supply or within six months from the date of removal, whichever is earlier.

15. Supply of services ending early

Section 31(6) applies where a supply of services ceases before completion of the contracted supply.

The invoice must be issued at the time the supply ceases and should cover the extent of service actually supplied before cessation.

This is relevant where a long-term contract is terminated early, a project is abandoned, or a service arrangement is discontinued before its original contractual completion.

16. Bill of supply

A registered person supplying exempt goods/services or paying tax under the composition scheme does not issue an ordinary tax invoice for those supplies. Section 31(3)(c) connects these cases with the prescribed bill of supply.

Rule 49 specifies the principal particulars of a bill of supply.

CBIC's GST FAQ confirms that composition taxpayers and registered persons making exempt supplies issue a bill of supply instead of a tax invoice in the relevant circumstances. citeturn0search6

17. Receipt voucher

Where a registered person receives an advance in respect of a taxable supply, Section 31(3)(d) and Rule 50 provide the receipt-voucher framework.

The receipt voucher records the advance and the GST particulars required by the Rules, including tax rate, tax amount, place of supply where relevant and reverse-charge status.

For service advances, the interaction with Section 13 must also be considered because the time-of-supply provisions determine when tax becomes payable.

18. Payment voucher

Section 31(3)(g) requires a payment voucher in specified reverse-charge circumstances at the time of making payment to the supplier.

The practical sequence is therefore different from the normal supplier-issued invoice model:

19. E-invoicing and IRN

Section 31 establishes the tax-invoice obligation; e-invoicing is an additional electronic compliance framework operating through the CGST Rules, especially Rule 48(4), for persons and supplies covered by the notified mandate.

Where e-invoicing applies, the invoice workflow should be designed so that the required invoice data is reported to the Invoice Registration Portal and the applicable Invoice Reference Number (IRN) and QR code requirements are satisfied.

Official e-invoice guidance identifies Rule 46 invoice fields and the IRN/QR-code requirement for invoices issued under Rule 48(4). citeturn0search4

20. Rule 46 — GST tax invoice particulars

Section 31 tells the taxpayer when an invoice must be issued. Rule 46 tells the taxpayer what the invoice must contain.

Important particulars include:

• supplier name, address and GSTIN;
• consecutive invoice serial number unique for the financial year;
• invoice date;
• recipient name, address and GSTIN/UIN where registered;
• recipient/address-of-delivery details in specified unregistered-recipient cases;
• HSN code or Accounting Code of Services;
• description;
• quantity and unit/quantity code for goods;
• total value;
• taxable value;
• tax rate and tax amount;
• place of supply for applicable inter-State supplies;
• reverse-charge indication where applicable; and
• signature/digital signature or other prescribed authentication.

CBIC's current Rule 46 publication confirms the invoice particulars and serial-number requirements. citeturn0search1turn0search2

21. Special invoices under Rule 54

Section 31 is subject to special rules for specified classes of taxpayers. Rule 54 contains modified invoice/document requirements for categories such as banking companies, financial institutions including NBFCs, insurers and other specified suppliers.

This means a company should not assume that the ordinary Rule 46 format is the only acceptable GST document for every industry.

22. Credit/debit notes and Section 34

Section 31 establishes the original tax invoice. Where the taxable value or tax charged subsequently requires adjustment, the taxpayer should separately examine Section 34 for credit notes/debit notes.

A credit note is not simply a replacement for a missing or incorrectly timed original invoice. The original supply and invoice should first be analysed, and then the appropriate Section 34 mechanism applied.

This distinction is important for GST audit trails because the original invoice, amendment/revised invoice, credit note/debit note, return reporting and recipient ITC may all be connected.

23. Section 31 and time of supply — how they connect

Invoice timing and time of supply are related but different questions.

24. Construction and RA-bill examples

Section 31 becomes particularly important in construction, EPC, infrastructure and works-contract businesses because invoices may be linked to measurements, certifications, milestones, RA bills, payment clauses and continuous supplies of services.

RA bill certified by engineer

If the contract makes payment or completion of a specified event the relevant trigger, the invoice date should be mapped against Section 31(5) and Section 13 rather than simply the date on which the accounts department enters the RA bill.

Mobilisation advance

Where an advance is received for a taxable supply, the receipt-voucher/time-of-supply consequences should be analysed under Section 31 and Section 13.

Retention money

Retention terms should be examined with the contractual due-date and time-of-supply provisions. The invoice cannot automatically be postponed merely because a portion of consideration is retained if the statutory invoice trigger has already occurred.

Work completed but invoice delayed

A delay in commercial certification should be separately analysed against the contractual event and the statutory time-of-supply/invoice rules.

25. Detailed practical examples

Example 1 — goods dispatched on 10 June

A taxable goods consignment moves from the factory on 10 June. The invoice should be issued before or at removal where the supply involves movement.

Example 2 — goods made available without movement

Machinery is sold but remains at the supplier's premises and is made available to the buyer. The invoice trigger is delivery/making available rather than physical dispatch.

Example 3 — normal service

A consultant completes a taxable service. The invoice must follow Section 31(2) and the Rule 47 prescribed period.

Example 4 — monthly continuous service

A contract specifies the 5th of every month as the payment due date. Section 31(5) and Section 13 should be mapped to that contractual trigger.

Example 5 — advance

A customer pays an advance for a taxable service. The supplier should examine the receipt-voucher and time-of-supply consequences.

Example 6 — RCM from unregistered supplier

A registered person receives a supply covered by applicable reverse charge from an unregistered supplier. The recipient should check Section 31(3)(f) and Rule 47A before preparing the recipient-issued invoice.

Example 7 — invoice below ₹200

A retailer makes qualifying supplies below ₹200 to an unregistered customer who does not request an invoice. The prescribed consolidated-invoice mechanism may be used.

Example 8 — sale-or-return goods

Goods are sent on approval. If the supply does not occur earlier, the invoice cannot be postponed beyond six months from removal.

Example 9 — registration certificate issued later

Registration is effective before the certificate date. The revised-invoice facility can be used for qualifying supplies during the interim period.

Example 10 — e-invoice applicable

A taxpayer covered by the e-invoice mandate issues a taxable B2B invoice. Section 31 creates the invoice obligation, while Rule 48(4) and the e-invoice system govern the electronic authentication/IRN process.

26. Amendments and legislative development

CBIC's current statutory page records the 2021 amendment and the 2024 amendment to Section 31(3)(f). citeturn0search0

27. GST Council development

The GST Council's work on Section 31 has largely focused on making invoice timing and documentation workable for special business models and reverse-charge transactions.

The 53rd GST Council agenda specifically records the Section 31(3)(f) amendment proposal and Rule 47A framework for recipient-issued reverse-charge invoices. citeturn0search3

28. Key notifications and rules to research with Section 31

This article intentionally avoids embedding external hyperlinks that may become broken or misleading. For legal research, use the following named authorities and verify the version applicable to the transaction date:

29. Professional invoice workflow

30. Internal controls

31. Common mistakes

• Using the accounting posting date as the only basis for invoice timing.
• Ignoring the difference between goods and services invoice triggers.
• Issuing service invoices without checking Rule 47.
• Calling every RCM document a “self-invoice” without checking Section 31(3)(f).
• Ignoring Rule 47A for recipient-issued RCM invoices.
• Issuing a tax invoice for an exempt/composition supply where a bill of supply is required.
• Missing the six-month approval-sale/return deadline.
• Failing to issue receipt vouchers for applicable advances.
• Not reconciling IRN with the invoice register.
• Assuming e-invoicing changes the underlying Section 31 invoice obligation.
• Using an invoice template that omits Rule 46 particulars.
• Ignoring special Rule 54 formats for specified sectors.

32. Section 31 GST FAQs

What is Section 31 of the CGST Act?

Section 31 is the principal GST provision governing tax invoices and several prescribed GST documents, including invoices for goods/services, revised invoices, bills of supply, receipt vouchers, payment vouchers and specified recipient-issued reverse-charge invoices.

What is the GST invoice time limit for goods?

For taxable goods involving movement, the invoice is issued before or at removal. Where there is no movement, it is issued before or at delivery or making the goods available to the recipient.

What is the GST invoice time limit for services?

Section 31(2) requires the invoice within the prescribed period; Rule 47 provides the detailed service-invoice time limit.

Can a GST invoice be issued after supply?

For services, Section 31 expressly permits issuance before or after provision subject to the prescribed period. For goods, the statutory trigger is generally tied to removal, delivery or making available.

What is a revised invoice under GST?

Section 31(3)(a) permits a registered person to issue revised invoices for qualifying supplies made during the period from the effective date of registration to the date of issue of the registration certificate, within the prescribed period and manner.

When is a GST self-invoice required?

A recipient-issued invoice is required only in the prescribed reverse-charge circumstances. Section 31(3)(f), the applicable RCM provision and Rule 47A should be checked together.

What is the ₹200 GST invoice rule?

For qualifying supplies below ₹200 to an unregistered recipient who does not require an invoice, the registered supplier may use the prescribed consolidated-invoice mechanism.

What is a bill of supply?

A bill of supply is the prescribed document used by a composition taxpayer or registered person making exempt supplies instead of a tax invoice in the applicable circumstances.

What is Section 31(7) GST?

It deals with goods sent or taken on approval for sale or return and requires the invoice by the time of supply or within six months from removal, whichever is earlier.

How does Section 31 relate to e-invoicing?

Section 31 establishes the invoice obligation; Rule 48(4) and the applicable e-invoice mandate govern electronic invoice authentication/IRN requirements for covered taxpayers and supplies.

33. Related provisions