Rule 47
Time limit for issuing tax invoice
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 47 of Central Goods and Services Tax Rules, 2017
47. Time limit for issuing tax invoice.-
\nThe invoice referred to in rule 46, in the case of the taxable supply of services, shall be issued within a period of thirty days from the date of the supply of service:
\nProvided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking fin<\/p>\n
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