Rule 46 CGST Rules 2017 : Tax invoice

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

 Rule 46 CGST Rules 2017

Summary of Rule 46 CGST Rules 2017

( Rule 46 CGST Rules 2017 explains Tax 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 and amended by Central Goods and Services Tax (Fourth Amendment) Rules, 2017)

 Rule 46 CGST Rules 2017

Tax invoice

Note 1 46. Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,—

(a)name, address and Goods and Services Tax Identification Number of the supplier;
(b)a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c)date of its issue;
(d)name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e)name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f)name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;
(g)Harmonised System of Nomenclature code for goods or services;
(h)description of goods or services;
(i)quantity in case of goods and unit or Unique Quantity Code thereof;
(j)total value of supply of goods or services or both;
(k)taxable value of the supply of goods or services or both taking into account discount or abatement, if any;
(l)rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(m)amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(n)place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;
(o)address of delivery where the same is different from the place of supply;
(p)whether the tax is payable on reverse charge basis; and
(q)signature or digital signature of the supplier or his authorised representative:

Provided that the Board may, on the recommendations of the Council, by notification, specify—

(i)the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification [Note-2]; and
(ii)the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification [Note -2]:

Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31 , a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:

3 [Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,—

(i)name and address of the recipient;
(ii)address of delivery; and
(iii)name of the country of destination: ]

Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely,—

(a)the recipient is not a registered person; and
(b)the recipient does not require such invoice, and

shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.


Notes on Amendments in Rule 46 CGST Rules 2017

3. Substituted by the Central Goods and Services Tax (Fourth Amendment) Rules, 2017, w.e.f. 27-7-2017. Prior to its substitution, third proviso read as under :

Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,—

(i)name and address of the recipient;
(ii)address of delivery; and
(iii)name of the country of destination:

2. Notified limit of annual turnover and mentioning of the Number of Digits & HSN Code, See Notification No. 12/2017-Central Tax, dated 28-6-2017 and Notification No. 5/2017-Integrated Tax, dated 28-6-2017.


 Rule 46 CGST Rules 2017

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