Examine the following independent cases of supply of goods and services, and state in each of the cases, when should a tax invoice be issued by the person making supplies, as per the provisions of the CGST Act, 2017: Moh

As per section 31 (2) of CGST Act, 2017 read with rule 47 of CGST Rules, 2017, tax invoice in case of supply of services shall be issued before or after the provision of services but within a period of 30 days from the date of supply of service. In the given case, the tax invoice must therefore be issued within 30 days of providing service, that is by 30th Nov. 2017.