Rule 48 - Manner of issuing invoice - Central Goods and Services Tax Rules, 2017

Extract

48. Manner of issuing invoice.- (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 3 [ or in FORM GSTR-1A, if any ] . 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). ] ************* NOTES:- 1. Inserted vide Notification No. 68/2019 Central Tax dated 13-12-2019 2. Inserted vide NOTIFICATION NO. 72/2020 Central Tax dated 30-09-2020 3. Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 w.e.f. 10-07-2024

12/2024 - Dated: 10-7-2024 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2024
10/2023 - Dated: 10-5-2023 - Central GST (CGST) - Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023.
17/2022 - Dated: 1-8-2022 - Central GST (CGST) - Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
01/2022 - Dated: 24-2-2022 - Central GST (CGST) - The class of registered person required to issue e-invoice - Turnover limit reduced to ₹ 20 Crores from ₹ 50 Crores - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020
23/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
05/2021 - Dated: 8-3-2021 - Central GST (CGST) - Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 50 Cr from 01st April 2021.
88/2020 - Dated: 10-11-2020 - Central GST (CGST) - Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 100 Cr from 01st January 2021.
73/2020 - Dated: 1-10-2020 - Central GST (CGST) - Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020
72/2020 - Dated: 30-9-2020 - Central GST (CGST) - Central Goods and Services Tax (Eleventh Amendment) Rules, 2020
70/2020 - Dated: 30-9-2020 - Central GST (CGST) - Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st March, 2020
61/2020 - Dated: 30-7-2020 - Central GST (CGST) - Seeks to amendment in Notification No. 13/2020 – Central Tax, dated the 21st March, 2020
13/2020 - Dated: 21-3-2020 - Central GST (CGST) - GST- E-invoice - registered person required to issue e-invoice where aggregate turnover in preceding Finacial year exceeds the threshold limit.
70/2019 - Dated: 13-12-2019 - Central GST (CGST) - Seeks to notify the class of registered person required to issue e-invoice.
69/2019 - Dated: 13-12-2019 - Central GST (CGST) - Seeks to notify the common portal for the purpose of e-invoice
68/2019 - Dated: 13-12-2019 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2019