Tax Invoice in respect of services :
A registered taxable person supplying taxable services shall, before or after the provision of service but within a prescribed period, issue a tax invoice, showing the description, value, the tax charged thereon and such other particulars as may be prescribed – section31(2) of CGST Act.
Other document instead of tax invoice or tax invoice may not be issued – Central/State Government may, on the recommendation of the Council, by notification and subject to such conditions and limitations as may be prescribed, specify the categories of services in respect of which (a) any other document issued in relation to the supply shall be deemed to be a tax invoice, or (b) tax invoice may not be issued – section 32(2) of CGST Act.
Invoice of supplier of service – The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER – rule 3(2) of Invoice Rules.