Discuss the provisions relating to issue of an invoice/document in the following circumstances : (a) Advance payment is received against a supply, but subsequently no supplies are made. (b) Goods are sent on approval for

Answer 6A(iii) (a) Advance payment received, no supply: As per section 31(3)(e), where advance payment is received against a supply for which receipt voucher has been issued, but subsequently no supplies are made and no tax invoice is issued in pursuance thereof, a refund voucher may be issued to the person who had made the advance payment. (b) Goods sent on approval for sale or return: As per section 31(7), where the goods are sent on approval for sale or return and are removed before the supply takes place, the invoice shall be issued before or at the time of supply or 6 months from the date of removal, whichever is earlier. (c) Continuous supply of services, due date unascertainable: As per section 31(5)(b), in case of continuous supply of services, where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or at the time when the supplier of service receives the payment.