Manner of issuing invoice - GST Ready Reckoner - GST

Manner of issuing invoice [Rule 48(1) of CGST Rules] The tax invoice shall be prepared 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. [Rule 48(1) of CGST Rules] The tax 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. The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1, [ or in FORM GSTR-1A, if any ] ( Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 ) [ Rule 48(3) ] [Rule 55(2) of CGST Rules] The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner: a) the original copy being marked as ORIGINAL FOR CONSIGNEE; b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER. Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL]. Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods. The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in Form GST ITC 04