Manner of issuing invoice
Rule 48 of the Central Goods and Services Tax Rules, 2017 deals with manner of issuing invoice. The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; The Act came into force on 22 Jun 2017.
(1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1 . 1 [(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification. 2 [ Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.] (5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub- rule shall not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).]
Amendment notes
1. Inserted vide Notification No.68/2019-CT dated 13.12.2019
2. Inserted (w.e.f. 30.09.2020) vide Notification No. 72/2020-CT dated 30.09.2020
Rule 48, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 48
What does Rule 48 of the Central Goods and Services Tax Rules deal with?
Rule 48 of the Central Goods and Services Tax Rules is headed "Manner of issuing invoice". The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,- (a) the original copy being marked as ORIGINAL FOR RECIPIENT;
How do I find court cases under Rule 48 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 48, rule 48 CGST Rules 2017, rule 48 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 48 of the Central Goods and Services Tax Rules, and has it changed?
2 other provisions in this corpus refer back to it.
When did Rule 48 of the Central Goods and Services Tax Rules come into force?
Rule 48 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 48, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.