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.
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