Rule 48 CGST Rules 2017 : Manner of issuing invoice

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 48 CGST Rules 2017

Summary of Rule 48 CGST Rules 2017

( Rule 48 CGST Rules 2017 explains Manner of issuing invoice  and is covered in Chapter VI Tax Invoice, Credit and Debit Notes : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 48 CGST Rules 2017

Manner of issuing invoice

48. (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
(c)the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.

(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.


 Rule 48 CGST Rules 2017

Also refer CBIC Website Click here 


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