Rule 3 - Manner of issuing invoice - GST - Tax Invoice, Credit And Debit Notes - Final Draft Rules 18-5-2017

3. Manner of issuing invoice (1) The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner: (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 case of supply of services, in the following manner:- (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.