tax invoice sec:31(3)

Hi,

a registered person who is liable to pay tax under sub-section or sub-section of Section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both;

a registered person who is liable to pay tax under sub-section or sub-section of Section 9 shall issue a payment voucher at the time of making payment to the supplier. Both points are related to same supplier?? date of receipt in point refers to supplier or receipient?


Please help.



Thanks!



I didn't find the right solution from the Internet.



References:

www.caclubindia.com/forum/tax-invoice-sec-31-3--402585.asp

Corporate Motion Graphics