Rule 48. Manner of issuing invoice.-
(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[(4) The invoice shall be prepared by such class of
registered persons as may be notified 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.
2[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).
