Section 48: Manner of issuing invoice

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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.

75 Inserted vide Notf no. 74/2018-CT dt. 31.12.2018 76 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019 with effect from a date to be notified later 77 Inserted vide Notf no. 45/2017-CT dt. 13.10.2017 Page 51 of 155

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	48
Marginal note	Manner of issuing invoice
Jurisdiction	Central
Status	In force as published by the source

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