Determine by giving brief reasons the requirement and date of issue of tax invoice under CGST Act in each of the following independent cases: (i) Ritu Manufacturers Pvt. Ltd. of Delhi supplies goods to Prakhar Electronic

As per section 31(1) of the CGST Act, 2017 a registered person supplying taxable goods required to issue the invoice before or at the time of removal of goods for supply to the recipient, where the supply involves movement of goods. Ritu Manufacturers in this case, where movement of goods is between Delhi and Gurugram is required to issue a tax invoice on or before removal of the goods from factory i.e. on or before 23rd September, 2019.