CGST Rule 48 of Central Goods and Services Tax Rules, 2017 – Manner of issuing invoice

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 48: 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 ¹[or in FORM GSTR-1A, if any].

²[(4) The invoice shall be prepared by such class of registered persons as may be notifiedⁿ¹ by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.ⁿ²

³[Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered 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.]

(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.

(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4).]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Inserted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 12/2024 – Central Tax dated 10th July, 2024, w.e.f. 10.07.2024.

2. Inserted by Central Goods and Services Tax (Eighth Amendment) Rules, 2019 vide Notification No. 68/2019-Central Tax dated 13th December, 2019, w.e.f. 13.12.2019.

3. Inserted by Central Goods and Services Tax (Eleventh Amendment) Rules, 2020 vide Notification No. 72/2020-Central Tax dated 30th September, 2020, w.e.f. 30.09.2017.

Notifications:

n1. Notifies Registered persons for e-invoicing under Rule 48 of GST, refer CGST Notification No. 13/2020 – Central Tax dated 21.03.2020.

n2. For GST e-Portal for e-Invoicing under Rule 48 of CGST Rules, refer Notification No. 69/2019 – Central Tax dated 13.12.2019.

Circulars:

c1. The exemption under Notification No. 13/2020-Central Tax from generation of e-invoices is for the entity as a whole and is not restricted by the nature of supply being made by the said entity. [Circular No. 186/18/2022-GST dated 27.12.2022] There is no need to carry the physical copy of tax invoice in cases where invoice has been generated by the supplier in the manner prescribed under rule 48(4) of the CGST Rules and production of the Quick Response (QR) code having an embedded Invoice Reference Number (IRN) electronically, for verification by the proper officer, would suffice. [Circular No. 160/16/2021-GST dated 20.09.2021]. The registered person, whose turnover exceeds the prescribed threshold for generation of e-invoicing, is required to issue e-invoices for the supplies made to such Government Departments or establishments/ Government agencies/ local authorities/ PSUs, etc. which are registered solely for the purpose of deduction of tax at source as per provisions of section 51 of the CGST Act, under rule 48(4) of CGST Rules. [Circular No. 198/10/2023-GST dated 17.07.2023]