• Section 31 - Tax invoice, Bill of supply, E-invoice, Revised invoice, Consolidated invoice, Voucher etc
• Section 31A - Facility of digital payment by notified person to recipient
• Section 32 - Prohibition of unauthorised collection of tax
• Section 33 - Tax Charged to be indicated in tax invoice and other documents
• Section 34 - Circumstance for issue of credit notes or debit notes, its time limit and contents