Invoice issue in lookdown

You can issue invoice only In case of essential services & goods

Yes you can issue Invoice during this Lockdown Period. The Provision of Time of Supply of Goods ( Section 12 ), Time of Supply of Services ( Section 13 ), Value of Supply ( Section 15 ), is out of the purview of Notification No. 35/2020 - Central Tax, dated 03.04.2020.

Issue Tax Invoice within Time prescribed under Section 31 of the CGST Act 2017.