Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be.]
Section 47A: Time limit for issuing tax invoice in cases where recipient is required to issue invoice
Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017
Where this provision sits
| Act | Maharashtra Goods and Services Tax Rules, 2017. |
|---|---|
| Section | 47A |
| Marginal note | Time limit for issuing tax invoice in cases where recipient is required to issue invoice |
| Jurisdiction | State of Maharashtra |
| Status | In force as published by the source |
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