Manner of Issuing Invoice
Rule 2
Bill
Draft GST Invoice Rules
Draft – Goods And Services Tax – Invoice Rules, 20 [September 2016]
2. 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.
Provided that the duplicate copy is not required to be carried by the transporter if the supplier has obtained an Invoice Reference Number under sub-rule (4).
(2) The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:-
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