CGST Rule 48 – Manner of issuing invoice [Updated 2019]

CGST Rule 48 – Manner of issuing invoice

Rule 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.

Rule 48 (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.

Rule 48 (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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