What does Rule 47A of the Central Goods and Services Tax Rules, 2017 provide?

Rule 47A prescribes the time limit for issuing a tax invoice in cases where the recipient is required to issue the invoice under clause (f) of sub-section (3) of section 31, and is liable to pay tax under sub-section (3) or (4) of section 9.

What is the time limit for issuing a tax invoice under Rule 47A CGST Rules, 2017?

Under Rule 47A, the recipient required to issue the invoice shall issue it within thirty days from the date of receipt of the supply of goods or services, or both, as applicable.

Does Rule 47A override Rule 47 of the CGST Rules, 2017?

Yes, Rule 47A begins with a non-obstante clause stating that it applies notwithstanding anything contained in Rule 47.

CGST Rule 47A of Central Goods and Services Tax Rules, 2017 – Time limit for issuing tax invoice in cases where recipient is required to issue invoice

Q: When was Rule 47A inserted into the Central Goods and Services Tax Rules, 2017?

Rule 47A was inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2024 vide Notification No. 20/2024-Central Tax dated 8th October 2024, with effect from 01.11.2024.

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VI Tax Invoice, Credit and Debit Notes

Rule 47A: Time limit for issuing tax invoice in cases where recipient is required to issue invoice.

¹[47A. 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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Second Amendment) Rules, 2024 vide Notification No. 20/2024-Central Tax dated 8th October, 2024, w.e.f. 01.11.2024.