Rule 48 of CGST Rules -Manner of issuing invoice

Rule 48 of CGST Rules -Manner of issuing invoice

(updated as on 15.11.2017)

(1) The invoice shall be prepared in triplicate, in the case ofsupply 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 FORTRANSPORTER; 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, inthe 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 furnishedelectronically through the common portal in FORM GSTR-1.

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CHAPTER VI

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VIof CGST Rules, 2017 consists of ten rules relating to TAX INVOICE, CREDIT AND DEBIT NOTESRULES under the GST regime. All this rules are available for your ready reference. Rule 46 :Tax invoice Rule 47 :Time limit for issuing tax invoice Rule 48 :Manner of issuing invoice Rule 49 : Bill of supply Rule 50 : Receipt voucher Rule 51 :Refund voucher Rule 52 :Payment voucher Rule 53 : Revised tax invoice and credit or debit notes Rule 54 :Tax invoice in special cases Rule 55 : Transportation of goods without issue of invoice