Rule 48 of CGST Rules 2017: Manner of Issuing Tax Invoice

Provisions under Rule 48 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Manner of Issuing Tax Invoice”, are as under:

CGST Rule 48: Manner of Issuing Invoice (Chapter-VI: Tax Invoice, Credit and Debit Notes)

(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

(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.

(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. [sub rule (4) inserted from 13/12/2019: refer Note 1]

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. [proviso inserted from 30/09/2020: refer Note 2]

(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. [sub rule (5) inserted from 13/12/2019: refer Note 1]

(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4). [sub rule (6) inserted from 13/12/2019: refer Note 1]

Amendments History:

1. Sub-rules (4), (5) and (6) inserted from 13/12/2019 vide Notification 68/2019.

2. Proviso to sub rule (4) inserted from 30/09/2020 vide Notification 72/2020.

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CGST Rules 2017: Last Updated 30/11/2023

The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

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