When should a Tax Invoice be issued for supply of Goods?

• If movement of goods is involved, then the tax invoice has to be issued before or at the time of removal of the goods for supply to the recipient.
•  If movement of goods is not involved, then the tax invoice has to be issued before or at the time of the goods are delivered to the recipient or when the goods are made available to the recipient

(ICAI FAQ PUBLICATION 06-09-2017 -: Tax Invoice, Credit and Debit Notes : FAQ NO. 1)