Rule 46. Tax invoice.-
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
8[Provided that where any taxable service is supplied
by or through an electronic commerce operator or by a supplier of online
information and database access or retrieval services to a recipient who is
un-registered, irrespective of the value of such supply, a tax invoice issued
by the registered person shall contain the name and address of the recipient
along with its PIN code and the name of the State and the said address shall be
deemed to be the address on record of the recipient];
(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; and
1[(r) Quick Response code, having embedded Invoice
Reference Number (IRN) in it, in case invoice has been issued in the manner
prescribed under sub-rule (4) of rule 48].
2[(s) a declaration as below, that invoice is not
required to be issued in the manner specified under sub-rule (4) of rule 48, in
all cases where an invoice is issued, other than in the manner so specified
under the said sub-rule (4) of rule 48, by the taxpayer having aggregate
turnover in any preceding financial year from 2017-18 onwards more than the
aggregate turnover as notified under the said sub-rule (4) of rule 48-
"I/We hereby declare that though our aggregate
turnover in any preceding financial year from 2017-18 onwards is more than the
aggregate turnover notified under sub-rule (4) of rule 48, we are not required
to prepare an invoice in terms of the provisions of the said sub-rule."]
3[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; or
(ii) a class of supply of goods or services for which
specified number of digits of Harmonised System of Nomenclature code shall be
required to be mentioned by all registered taxpayers; and
(iii) the class of registered persons that would not
be required to mention the Harmonised System of Nomenclature code for goods or
services:]
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:
4[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 maybe, 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 5[other than
the supplier engaged in making supply of services by way of admission to
exhibition of cinematograph films in multiplex screens,] may no tissue 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.
6[Provided also that the signature or digital
signature of the supplier or his authorised representative shall not be
required in the case of issuance of an electronic invoice in accordance with
the provisions of the Information Technology Act,2000 (21 of 2000):]
7[Provided also that the Government may, by
notification, on the recommendations of the Council, and subject to such
conditions and restrictions as mentioned therein, specify that the tax invoice
shall have Quick Response (QR) code
