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Who can issue a Tax Invoice?
39. Who can issue a Tax Invoice?
- Every Supplier
- Every Tax Payable person
- Persons not paying tax under TCS
- None of the above
Answer: C) Persons not paying tax under TCS
Explanation:
Area 31 of the CGST Act has made it compulsory for each enrolled provider to give a duty receipt for each supply of labor and products. If the provider is unregistered, the purchaser needs to give an installment voucher and an expense receipt.