# The Central Goods and Services Tax Rules, 2017, Rule 47A: Time limit for issuing tax invoice in cases where recipient is required to issue invoice

- Act: The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017)
- In force from: 2017-06-22
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/47A/
- Text source: Central Board of Indirect Taxes and Customs
- Text document: https://taxinformation.cbic.gov.in/

> **Source.** India Code publishes no text for this rule — it gives the number and the heading and stops. The text below is from Central Board of Indirect Taxes and Customs, which publishes the Act as one consolidated document carrying its amendments.

## Text

Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be. Rule 88C [Rule

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