Rule 46
Tax invoice
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46 of Central Goods and Services Tax Rules, 2017
CHAPTER VI
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n46. Tax invoice.-
\nSubject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
\n (a) name, address and Goods and Services Tax Identification Number of the supplier;
\n (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “\/” respectively, and any combination thereof, unique for a financial year;
\n (c) date of its issue;
\n (d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
\n (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-re<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sponse (QR) code.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 46Tax invoiceGSTTAX INVOICE, CREDIT AND DEBIT NOTESRule 46 of Central Goods and Services Tax Rules, 2017CHAPTER VI TAX INVOICE, CREDIT AND DEBIT NOTES 46. Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,- (a) name, address and … Continue reading “Tax invoice”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4049","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4049"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4049\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (i) quantity in case of goods and unit or Unique Quantity Code thereof;
\n (j) total value of supply of goods or services or both;
\n (k) taxable value of the supply of goods or services or both taking into account discount or abatement, if any;
\n (l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
\n (m) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
\n (n) place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;
\n (o) address of delivery where the same is different from the place of supply;
\n (p) whether the tax is payable on reverse charge basis; and
\n (q) signature or digital signature of the supplier or his authorised representative; and
\n 5[(r) Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of<\/p>\n
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\n (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:]
\n11[****]
\n1[12[Provided further that in the case of] the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT\/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT\/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
\n (i) name and address of the recipient;
\n (ii) address of delivery; and
\n (iii) name of the country of destination:]
\nProvided also that a registered person 4[, o<\/p>\n
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\nNOTES:-
\n1.
\nSubstituted vide Notification No. 17\/2017-Central Tax dated 27-07-2017 before it was read as,
\n “Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
\n (i) name and address of the recipient;
\n (ii) address of delivery; and
\n (iii) name of the country of destination:”
\n2.
\nInserted vide Notification No. 74\/2018 – Central Tax dated 31-12-2018
\n3.
\nInserted vide Notification No. 31\/2019 – Central Tax dated 28-06-2019 w.e.f. 01-04-2020 (Notified by Notification No. 71\/2019 – Central Tax dated 13-12-2019)
\n4.
\nInserted vide Notification No. 33\/2019 – Central Tax dated 18-07-2019 w.e.f. 01-09<\/p>\n
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\n10.
\nInserted vide Notification No. 51\/2023 – Central Tax dated 29-09-2023 w.e.f. 01-10-2023
\n11.
\nOmitted vide Notification No. 20\/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as,
\n “Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:”
\n12.
\nSubstituted vide Notification No. 20\/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as, “Provided also that in the case of”
\n –
Statute, statutory provisions legislation, law, enac<\/p>\n
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