Tax invoice time limits under GST

When an invoice must be issued

For goods, the tax invoice is generally issued around the time the goods are delivered or made available, or when they are removed for supply where movement is involved. For services, it is generally issued within a set period after the service is provided.

The exact periods are set by the rules and differ for particular cases, so the current requirement should be confirmed for your kind of supply.

Why the timing matters

Invoice timing feeds the time of supply, which decides the tax period a transaction falls in. Issuing an invoice too late can pull the tax into the wrong period and complicate the return.

It also affects the buyer, whose ability to claim input tax credit runs from having a valid invoice for the supply.

How Lekha keeps invoicing timely

Lekha generates the tax invoice against the order with its date recorded, so the invoice sits with the supply it relates to rather than being raised late and reconstructed.

Lekha records what your documents say and tracks the money on both sides — what you owe and what you are owed. It records and tracks; it does not replace your accountant.

Questions

When must a GST tax invoice be issued?

For goods, generally around delivery or removal for supply; for services, generally within a set period after the service is provided. The exact periods are set by the rules.

Why do invoice time limits matter?

Invoice timing feeds the time of supply, which decides the tax period. Late invoicing can push tax into the wrong period and complicate the return.

Does late invoicing affect my buyer?

It can, because the buyer's input tax credit depends on holding a valid invoice for the supply. A delayed invoice delays their credit.

This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.

Keep reading

• Time of supply under GST
• GST invoice format and mandatory fields
• See how Lekha works
• All Lekha guides