Rule 48
Manner of issuing invoice
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 48 of Central Goods and Services Tax Rules, 2017
48. Manner of issuing invoice.-
\n(1) The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-
\n (a) the original copy being marked as ORIGINAL FOR RECIPIENT;
\n (b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
\n (c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
\n(2) The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,-
\n (a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
\n (b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istered 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.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 48Manner of issuing invoiceGSTTAX INVOICE, CREDIT AND DEBIT NOTESRule 48 of Central Goods and Services Tax Rules, 201748. Manner of issuing invoice.- (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 … Continue reading “Manner of issuing 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-4052","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4052","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=4052"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4052\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4052"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4052"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4052"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(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.
\n(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).]
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\nNOTES:-
\n1.
\nInserted vide Notification No. 68\/2019 – Central Tax dated 13-12-2019
\n2.
\nInserted vide Notification No. 72\/2020-Central Tax dated 30-09-2020 w.e.f. 30-09-2020
\n3.
\nInserted vide Notification No. <\/p>\n
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