Can agent issue tax invoice for goods and services provided on behalf of seller. If yes, according to which section.
Agent in this case is an E-commerce operator and providing supply of service.
A tax invoice is issued by one registered vendor to another to get input tax credit. It is just a summary invoice that can be used for GST/HST whether you report monthly, quarterly, or annually. A tax invoice must be issued when your customer is GST registered. Date of issue of the invoice.
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