2 Replies
MOHAMMED ASGAR Bhati
(164 Points)
Replied 02 May 2020
You can issue invoice only In case of essential services & goods
Shivam RC
(Student)
(23683 Points)
Replied 02 May 2020
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.
Issue Tax Invoice within Time prescribed under Section 31 of the CGST Act 2017.
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