SECTION 31

*
Section 31. Tax invoice.-
(1) A registered person supplying taxable goods shall, before or at the time of,-
(a) removal of goods for supply to the recipient, where the supply involves
movement of goods; or
(b) delivery of goods or making available thereof to the recipient, in any other case,
issue a tax invoice showing the description, quantity and value of goods, the tax
charged thereon and such other particulars as may be prescribed:
Provided that the Government may, on the recommendations of the Council,
by notification, specify the categories of goods or supplies in respect of which a tax
invoice shall be issued, within such time and in such manner as may be prescribed.
(2) A registered person supplying taxable services shall, before or after the
provision of service but within a prescribed period, issue a tax invoice, showing the
description, value, tax charged thereon and such other particulars as may be
prescribed:
1
[Provided that the Government may, on the recommendations of the Council,
by notification,-
(a) specify the categories of services or supplies in respect of which a tax invoice
shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in
respect of which-
(i) any other document issued in relation to the supply shall be deemed to be a tax
invoice; or
(ii) tax invoice may not be issued.]
(3) Notwithstanding anything contained in sub-sections (1) and (2)-
(a) a registered person may, within one month from the date of issuance of
certificate of registration and in such manner as may be prescribed, issue a revised
invoice against the invoice already issued during the period beginning with the
effective date of registration till the date of issuance of certificate of registration to
him;
(b) a registered person may not issue a tax invoice if the value of the goods or
services or both supplied is less than two hundred rupees subject to such conditions
and in such manner as may be prescribed;
(c) a registered person supplying exempted goods or services or both or paying tax
under the provisions of section 10 shall issue, instead of a tax invoice, a bill of
supply containing such particulars and in such manner as may be prescribed:
Provided that the registered person may not issue a bill of supply if the value of
the goods or services or both supplied is less than two hundred rupees subject to
such conditions and in such manner as may be prescribed;
(d) a registered person shall, on receipt of advance payment with respect to any
supply of goods or services or both, issue a receipt voucher or any other document,
containing such particulars as may be prescribed, evidencing receipt of such
payment;
(e) where, on receipt of advance payment with respect to any supply of goods or
services or both the registered person issues a receipt voucher, but subsequently
no supply is made and no tax invoice is issued in pursuance thereof, the said
registered person may issue to the person who had made the payment, a refund
voucher against such payment;
(f) a registered person who is liable to pay tax under sub-section (3) or subsection
(4) of section 9 shall 2[, within the period as may be prescribed,] issue an invoice in
respect of goods or services or both received by him from the supplier who is not
registered on the date of receipt of goods or services or both;
(g) a registered person who is liable to pay tax under sub-section (3) or subsection
(4) of section 9 shall issue a payment voucher at the time of making payment to the
supplier.
2
[Explanation.––For the purposes of clause (f), the expression “supplier who is not
registered” shall include the supplier who is registered solely for the purpose of
deduction of tax under section 51.]
(4) In case of continuous supply of goods, where successive statements of accounts
or successive payments are involved, the invoice shall be issued before or at the
time each such statement is issued or, as the case may be, each such payment is
received.
(5) Subject to the provisions of clause (d) of sub-section (3), in case of continuous
supply of services,-
(a) where the due date of payment is ascertainable from the contract, the invoice
shall be issued on or before the due date of payment;
(b) where the due date of payment is not ascertainable from the contract, the
invoice shall be issued before or at the time when the supplier of service receives
the payment;
(c) where the payment is linked to the completion of an event, the invoice shall be
issued on or before the date of completion of that event.
(6) In a case where the supply of services ceases under a contract before the
completion of the supply, the invoice shall be issued at the time when the supply
ceases and such invoice shall be issued to the extent of the supply made before
such cessation.
**(7) Notwithstanding anything contained in sub-section (1), where the goods being
sent or taken on approval for sale or return are removed before the supply takes
place, the invoice shall be issued before or at the time of supply or six months from
the date of removal, whichever is earlier.
Explanation.-For the purposes of this section, the expression "tax invoice" shall
include any revised invoice issued by the supplier in respect of a supply made
earlier.

CITATIONS FOR LAW

*Enforced w.e.f. 1st July, 2017.

1. Substituted for the proviso " Provided that the Government may, on the
recommendations of the Council, by notification and subject to such conditions as
may be mentioned therein, specify the categories of services in respect of which-
(a) any other document issued in relation to the supply shall be deemed to be a tax
invoice; or
(b) tax invoice may not be issued."
by s. 123 of the Finance Act, 2020 (No. 12 of 2020) - Brought into force w.e.f. 01st
January, 2021 vide Notification No. 92/2020-C.T. dated 22nd December, 2020.
** Kindly also refer to Notification No. 66/2020 – CT dated 21st Sept., 2020.
2. Inserted by section 122 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024
dated 16.08.2024.

RULES

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 10[in cases involving supply of online money gaming or in cases] 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 9[name of the state
of the recipient and the same shall be deemed to be the address on record of the
recipient]];
(g) Harmonized 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:]
11
[****]
4
[Provided 12[further 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.]

CITATIONS FOR RULE 46

1. Inserted (w.e.f. 30.09.2020) ) vide Notification No. 72/2020-CT dated 30.09.2020.
[Corrected by Corrigendum GSR 611(E), dated 01.10.2020].
2. Inserted vide Notification No. 14/2022-CT dated 05.07.2022.
3. Substituted vide Notification No. 79/2020-CT dated 15.10.2020 for "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; 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:"
4. Substituted vide Notification No. 17/2017-CT dated 27.07.2017. Till then it read
as follows -
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.
5. Inserted vide Notification No. 33/2019-CT dated 18.07.2019 with effect from
01.09.2019
6. Inserted vide Notification No. 74/2018-CT dated 31.12.2018
7. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019 with effect from
01.04.2020 as notified by Notification No. 71/2019 dated 13.12.2019.
8. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.
9. Substituted vide Notification No. 38/2023-CT dated 04.08.2023.
10. Inserted vide Notification No. 51/2023-CT dated 29.09.2023.
11. Omitted (w.e.f. 01.11.2024) "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:" vide Notification No. 20/2024-
CT dated 08.10.2024.
12. Substituted (w.e.f. 01.11.2024) vide Notification No. 20/2024-CT dated
08.10.2024.

RULE 46A
1
[Rule 46A. Invoice-cum-bill of supply. -
Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a
registered person is supplying taxable as well as exempted goods or services or
both to an unregistered person, a single "invoice-cum-bill of supply" may be
issued for all such supplies.]
2
[Provided that the said single “invoice-cum-bill of supply” shall contain the
particulars as specified under rule 46 or rule 54, as the case may be, and rule
49.]

CITATIONS for RULE 46A

1. Inserted vide Notification No. 45/2017-CT dated 13.10.2017.
2. Inserted vide Notification No. 26/2022-CT dated 26.12.2022.

Rule 47. Time limit for issuing tax invoice.-

The invoice referred to in rule 46, in the case of the taxable supply of services, shall
be issued within a period of thirty days from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or
a financial institution, including a non-banking financial company, the period within
which the invoice or any document in lieu thereof is to be issued shall be forty
five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution,
including anon-banking financial company, or a telecom operator, or any other class
of supplier of services as may be notified by the Government on the
recommendations of the Council, making taxable supplies of services between
distinct persons as specified in section 25, may issue the invoice before or at the
time such supplier records the same in his books of account or before the expiry of
the quarter during which the supply was made.

RULE 47A

Rule 47A. Time limit for issuing tax invoice in cases where recipient is
required to issue invoice.-
Notwithstanding anything contained in rule 47, where an invoice referred to in rule
46 is required to be issued under clause (f) of sub-section (3) of section 31 by a
registered person, who is liable to pay tax under sub-section (3) or sub-section (4)
of section 9, he shall issue the said invoice within a period of thirty days from the
date of receipt of the said supply of goods or services, or both, as the case may be.

CITATIONS FOR RULE 47A

1. Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.

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 3[and in FORM GSTR-
1A, if any,].
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).]

CITATIONS FOR RULE 48

1. Inserted vide Notification No.68/2019-CT dated 13.12.2019
2. Inserted (w.e.f. 30.09.2020) vide Notification No. 72/2020-CT dated 30.09.2020
3. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.

Rule 49. Bill of supply.-

A bill of supply referred to in clause(c) of sub-section (3) of section 31 shall be
issued by the supplier containing the following details, 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) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or
abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of
supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under
any other Act for the time being in force in respect of any non-taxable supply shall
be treated as a bill of supply for the purposes of the Act.
1
[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 bill of supply in accordance with the provisions of the Information
Technology Act, 2000 (21 of 2000).]
2
[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 bill of supply shall have Quick Response (QR)
code.]

CITATION FOR RULE 49

1. Inserted vide Notification No. 74/2018-CT dated 31.12.2018
2. Inserted (w.e.f. 01.04.2020 by Notification No. 71/2019-C.T., dated 13-12-2019)
vide Notification No. 31/2019 - CT dated 28.06.2019.

Rule 50. Receipt voucher.-

A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall
contain 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 symbolized 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) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen
per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter State
supply.

Rule 51. Refund voucher. -

A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall
contain 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) number and date of receipt voucher issued in accordance with the provisions
of rule 50;
(f) description of goods or services in respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such goods or services (central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative.
Rule 52. Payment voucher.-
A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall
contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier
if registered;
(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 of the
recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in
the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorized representative.

Rule 53. Revised tax invoice and credit or debit notes.-

A revised tax invoice referred to in section 31 1[****] shall contain the following
particulars, namely:-
(a) the word "Revised Invoice", wherever applicable, indicated prominently;
(b) name, address and Goods and Services Tax Identification Number of the
supplier;
1
[(c)****]
(d) 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;
(e) date of issue of the document;
(f) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(g) name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un- registered;
(h) serial number and date of the corresponding tax invoice or, as the case may
be, bill of supply; and
1
[(i) ****]
(j) signature or digital signature of the supplier or his authorised representative.
2
[(1A) A credit or debit note referred to in section 34 shall contain the following
particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of
the supplier;
(b) nature of the document
(c) 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 symbolized as " - '' and " / " respectively, and any combination
thereof, unique for a financial year;
(d) date of issue of the document;
(e) name, address and Goods and Services Tax Identification Number or Unique
Identity Number, if registered, of the recipient;
(f) name and address of the recipient and the address of delivery, along with the
name of State and its code, if such recipient is un- registered;
(g) serial number(s)and date(s) of the corresponding tax invoice(s) or, as the
case may be, bill(s) of supply;
(h) value of taxable supply of goods or services, rate of tax and the amount of
the tax credited or, as the case may be, debited to the recipient; and
(i) signature or digital signature of the supplier or his authorised representative.]
(2) Every registered person who has been granted registration with effect from a
date earlier than the date of issuance of certificate of registration to him, may
issue revised tax invoices in respect of taxable supplies effected during the
period starting from the effective date of registration till the date of the issuance
of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax
invoice in respect of all taxable supplies made to a recipient who is not
registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a
supply does not exceed two lakh and fifty thousand rupees, a consolidated
revised invoice may be issued separately in respect of all the recipients located
in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax payable in
accordance with the provisions of section 74 or section 129 or section 130 shall
prominently contain the words "INPUT TAX CREDIT NOT ADMISSIBLE".

CITATIONS FOR RULE 53

1. Omitted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.
2. Inserted vide Notification No. 03/2019-CT dt. 29.01.2019 w.e.f. 01.02.2019

Rule 54. Tax invoice in special cases.-

(1) An Input Service Distributor invoice or, as the case may be, an Input Service
Distributor credit note issued by an Input Service Distributor shall contain the
following details:-
(a) name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
(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 -"-'', "/" 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 of the
recipient to whom the credit is distributed;
(e) amount of the credit distributed; and
(f) signature or digital signature of the Input Service Distributor or
his authorised representative:
Provided that where the Input Service Distributor is an office of a banking
company or a financial institution, including a non-banking financial company, a tax
invoice shall include any document in lieu thereof, by whatever name called,
whether or not serially numbered but containing the information as mentioned
above.
1
[(1A) (a) A registered person, having the same PAN and State code as an Input
Service Distributor, may issue an invoice or, as the case may be, a credit or debit
note to transfer the credit of common input services to the Input Service Distributor,
which shall contain the following details:-
i. name, address and Goods and Services Tax Identification Number of the
registered person having the same PAN and same State code as the Input
Service Distributor;
ii. 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;
iii. date of its issue;
iv. Goods and Services Tax Identification Number of supplier of common service and
original invoice number whose credit is sought to be transferred to the Input Service
Distributor;
v. name, address and Goods and Services Tax Identification Number of the Input
Service Distributor;
vi. taxable value, rate and amount of the credit to be transferred; and
vii. signature or digital signature of the registered person or
his authorised representative.
(b) The taxable value in the invoice issued under clause (a) shall be the same as the
value of the common services.]
(2) Where the supplier of taxable service is an insurer or a banking company or a
financial institution, including a non-banking financial company, the said 2[supplier
may issue] a 3[consolidated tax invoice] or any other document in lieu thereof, by
whatever name called 4[for the supply of services made during a month at the end
of the month], whether issued or made available, physically or electronically
whether or not serially numbered, and whether or not containing the address of the
recipient of taxable service but containing other information as mentioned
under rule 46.
5
[Provided that the signature or digital signature of the supplier or
his authorised representative shall not be required in the case of issuance of a
consolidated tax invoice or any other document in lieu thereof in accordance with
the provisions of the Information Technology Act, 2000 (21 of 2000).]
(3) Where the supplier of taxable service is a goods transport agency supplying
services in relation to transportation of goods by road in a goods carriage, the said
supplier shall issue a tax invoice or any other document in lieu thereof, by whatever
name called, containing the gross weight of the consignment, name of the
consigner and the consignee, registration number of goods carriage in which the
goods are transported, details of goods transported, details of place of origin and
destination, Goods and Services Tax Identification Number of the person liable for
paying tax whether as consigner, consignee or goods transport agency, and also
containing other information as mentioned under rule 46.
(4) Where the supplier of taxable service is supplying passenger transportation
service, a tax invoice shall include ticket in any form, by whatever name
called, whether or not serially numbered, and whether or not containing the address
of the recipient of service but containing other information as mentioned under rule
46.
5
[Provided that the signature or digital signature of the supplier or
his authorised representative shall not be required in the case of issuance of ticket
in accordance with the provisions of the Information Technology Act, 2000 (21 of
2000).]
6
[(4A) A registered person supplying services by way of admission to exhibition of
cinematograph films in multiplex screens shall be required to issue an electronic
ticket and the said electronic ticket shall be deemed to be a tax invoice for all
purposes of the Act, even if such ticket does not contain the details of the recipient
of service but contains the other information as mentioned under rule 46:
Provided that the supplier of such service in a screen other than multiplex screens
may, at his option, follow the above procedure.]
(5) The provisions of sub-rule (2)or sub-rule (4) shall apply, mutatis mutandis, to the
documents issued under rule 49 or rule 50 or rule 51 or rule 52 or rule 53.

CITATIONS FOR RULE 54

1. Inserted vide Notification No. 03/2018- CT dated 23.01.2018.
2. Substituted for "shall" vide Notification No. 55/2017-CT dated 15.11.2017.
3. Substituted vide Notification No. 45/2017-CT dated 13.10.2017.
4. Inserted vide Notification No. 45/2017-CT dated 13.10.2017.
5. Inserted vide Notification No. 74/2018 CT dated 31.12.2018.
6. Inserted vide Notification No. 33/2019- CT dated 18.07.2019 with effect from
01.09.2019.

Rule 55. Transportation of goods without issue of invoice.-

For the purposes of-
(a) supply of liquid gas where the quantity at the time of removal from the place
of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board, the consigner may issue
a delivery challan, serially numbered not exceeding sixteen characters, in one or
multiple series, in lieu of invoice at the time of removal of goods for
transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the
consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique
Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) quantity (provisional, where the exact quantity being supplied is not known );
(vi) taxable value;
(vii) tax rate and tax amount - central tax, State tax, integrated tax, Union
territory tax or cess , where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter-State movement; and
(ix) signature.
(2) The delivery challan shall be prepared in triplicate, in case of supply of
goods, in the following manner, namely:-
(a) the original copy being marked as ORIGINAL FOR CONSIGNEE;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR CONSIGNER.
 (3) Where goods are being transported on a delivery challan in lieu of invoice,
the same shall be declared as specified in rule 138.
(4) Where the goods being transported are for the purpose of supply to
the recipient but the tax invoice could not be issued at the time of removal of
goods for the purpose of supply, the supplier shall issue a tax invoice after
delivery of goods.
(5) Where the goods are being transported in a semi knocked down or
completely knocked down condition 1[or in batches or lots] -
(a) the supplier shall issue the complete invoice before dispatch of the
first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent
consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding
delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.

CITATION
1. Inserted (w.e.f. 04.09.2018) vide Notification No. 39/2018-CT dated
04.09.2018

RULE 55A
1
[Rule 55A. Tax Invoice or bill of supply to accompany transport of goods .
-
The person-in-charge of the conveyance shall carry a copy of the tax invoice or the
bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a
case where such person is not required to carry an e-way bill under these rules.]

CITATION FOR RULE 55A

1. Inserted vide Notification No. 03/2018-CT dated 23.01.2018.

NOTIFICATION

1. NOTIFIED LIMIT OF ANNUAL TURNOVER AND MENTIONING OF THE

NUMBER OF
DIGITS OF HSN CODE - In pursuance of the first proviso to rule 46 of the Central
Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on
the recommendations of the Council, hereby notifies that a registered person
having annual turnover in the preceding financial year as specified in column (2) of
the Table below shall mention the digits of Harmonized System of Nomenclature
(HSN) Codes, as specified in the corresponding entry in column (3) of the said Table,
in a tax invoice issued by him under the said rules
 [Table]
1

Serial Number Aggregate Turnover in the Number of Digits of Harmonised

(1) preceding Financial Year System of Nomenclature
Code (HSN Code)
(2)
(3)
1. Up to rupees five crores 4

2. more than rupees five crores 6

Provided that a registered person having aggregate turnover up to five

crores rupees in the previous financial year may not mention the number of
digits of HSN Code, as specified in the corresponding entry in column (3) of the
said Table in a tax invoice issued by him under the said rules in respect of
supplies made to unregistered persons.

2
[Provided further that for class of supply as specified in column (2) and
whose HSN Code as specified in column (3) of the Table below, a registered
person shall mention eight number of digits of HSN Codes in a tax invoice issued
by him under the said rules –

S.No. Chemical name HSN Code

(1) (2) (3)
1 Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) 38249100
methyl methyl methylphosphonate (CAS RN 41203-81-0) and Bis
[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl]
methylphosphonate (CAS RN42595-45-9)
2 Dimethyl propylphosphonate 29313200
3 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl 29313600
methylphosphonate
4 Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl]
29313700
methylphosphonate
5 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 29313500
6 Dimethyl methylphosphonate 29313100
7 Diethyl ethylphosphonate 29313300
8 Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 29313800
9 Sodium 3-(trihydroxysilyl) propyl methylphosphonate 29313400
10 2,2-Diphenyl-2-hydroxyacetic acid 29181700
11 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 29211400
12 2-(N,N-Dimethylamino)ethylchloride hydrochloride 29211200
13 2-(N,N-Diethylamino)ethylchloride hydrochloride 29211300
14 2-(N,N-Diisopropylamino)ethanol 29221800
15 2-(N,N-Diethylamino )ethanethiol 29306000
16 Bis(2-hydroxyethyl)sulfide 29307000
17 2-(N,N-Dimethylamino)ethanethiol 29309092
18 Product from the reaction of Methylphosphonic acid and l,3,5- As applicable
Triazine-2,4,6- triamine
19 3-Quinuclidinol 29333930
20 R-(- )-3-Quinuclidinol 29333930
21 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 29313900
3,9- dioxide
22 Propylphosphonic dichloride 29313900
23 Methylphosphonic dichloride 29313900
24 Diphenyl methylphosphonate 29313900
25 O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] 29313900
methylphosphonothionate
26 Methylphosphonic acid 29313900
27 Product from the reaction of methylphosphonic acid and 1,2- As applicable
ethanediamine
28 Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 38249900
29 Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 38249900
30 Bis (polyoxyethylene) methylphosphonate 39072090
31 Poly(1,3-phenylene methyl phosphonate) 39119090
32 Dimethylmethylphosphonate, polymer with oxirane and phosphorus 38249900
oxide
33. Carbonyl dichloride 28121100
 34. Cyanogen chloride 28531000
35. Hydrogen cyanide 28111200
36. Trichloronitromethane 29049100
37. Phosphorus oxychloride 28121200
38. Phosphorus trichloride 28121300
39. Phosphorus pentachloride 28121400
40. Trimethyl phosphite 29202300
41. Triethyl phosphite 29202400
42. Dimethyl phosphite 29202100
43. Diethyl phosphite 29202200
44. Sulfur monochloride 28121500
45. Sulfur dichloride 28121600
46. Thionyl chloride 28121700
47. Ethyldiethanolamine 29221720
48. Methyldiethanolamine 29221710
49. Triethanolamine 29221500

CITATIONS

1. Substituted by Notification No. 78/2020-Central Tax, dated 15-10-2020, w.e.f.

1-4-2021. Prior to its substitution, Table read as under :
Table

Serial Number Annual Turnover in the preceding Number of Digits of HSN

Financial Year Code
(1) (2) (3)
1. Upto rupees one crore fifty lakhs Nil
2. more than rupees one crore fifty lakhs and 2
upto rupees five crores
3. more than rupees five crores 4
This notification shall come into force from the 1st day of July, 2017

3. Inserted by Notification No. 90/2020-Central Tax, dated 1-12-2020, w.e.f. 1-12-

2020.
 2. Mandatory E-Invoicing for Businesses with Turnover Over ₹100 Crores
Effective October 1, 2020. The Government mandates e-invoicing
under Rule 48(4) of the CGST Rules, 2017, for registered persons with
an aggregate annual turnover exceeding ₹100 crores, applicable to
B2B supplies - SUPERSESSION OF NOTIFICATION NO. 70/2019-
CENTRAL TAX, DATED 13-12-2019 - In exercise of the powers conferred by
sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred as said rules), the Government on the recommendations
of the Council, and in supersession of the notification of the Government of
India in the Ministry of Finance, Department of Revenue No. 70/2019-Central
Tax, dated the 13th December, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (z) vide number G.S.R. 926(E),
dated the 13th December, 2019, except as respects things done or omitted to
be done before such supersession, hereby notifies registered person, other
than 1[a government department, a local authority,] 2[a Special Economic Zone
unit and] those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the
said rules, whose aggregate turnover in 3[any preceding financial year from
2017-18 onwards] exceeds 4[five crore rupees], as a class of registered person
who shall prepare invoice and other prescribed documents, in terms of sub-
rule (4) of rule 48 of the said rules in respect of supply of goods or services or
both to a registered person 5[ or for exports].

This notification shall come into force from the 1st October, 2020. -Notification
No. 13/2020-Central Tax, dated 21-3-2020, as amended by, Notification Nos.
61/2020-Central Tax, dated 30-7-2020, 70/2020-Central Tax, dated 30-9-2020,
88/2020-
Central Tax, dated 10-11-2020, 5/2021-Central Tax, dated 8-3-2021, 23/2021-
Central
Tax, dated 1-6-2021, 1/2022-Central Tax, dated 24-2-2022, 17/2022-Central
Tax, dated
1-8-2022 and 10/2023-Central Tax, dated 10-5-2023.

CITATIONS
1. Inserted by Notification No. 23/2021-Central Tax, dated 1-6-2021, w.e.f. 1-6-
2021.
2. Inserted by Notification No. 61/2020-Central Tax, dated 30-7-2020, w.e.f.
30-7-2020.
3. Substituted for “a financial year" by Notification No. 70/2020-Central Tax,
dated 30-9-2020, w.e.f. 30-9-2020.
4. Substituted for "ten crore rupees" by Notification No. 10/2023-Central Tax,
dated 10-5-
2023, w.e.f. 1-8-2023. Earlier, "twenty crore rupees" substituted for "ten crore
rupees" by
Notification No. 17 /2022-Central Tax, dated 1-8-2022, w.e.f. 1-10-2022,
"twenty crore rupees” substituted for "fifty crore rupees" by Notification No.
1 /2022-Central Tax, dated 24-2-2022, w.e.f. 1-4-2022, "fifty crore rupees”
substituted for "one hundred crore rupees" by Notification No. 5/2021-Central
Tax, dated 8-3-2021, w.e.f. 1-4-2021, "one hundred crore rupees" was
substituted for "five hundred crore rupees" by Notification No. 88/2020-Central
Tax, dated 10-11-2020, w.e.f. 1-1-2021 and "five hundred crore rupees" was
substituted for "one hundred crore rupees" by Notification No. 61/2020-Central
Tax, dated 30-7-2020, w.e.f. 30-7-2020.
 5. Inserted by Notification No. 70/2020-Central Tax, dated 30-9-2020, w.e.f.
30-9-2020.

3. INVOICE ISSUED BY REGISTERED PERSON HAVING AGGREGATE

TURNOVER IN ANY PRECEDING FINANCIAL YEAR FROM 2017-18
ONWARDS EXCEEDING FIVE HUNDRED CRORE RUPEES TO AN
UNREGISTERED PERSON (B2C INVOICE) SHALL HAVE QUICK
RESPONSE(OR) CODE- SUPERSESSION OF NOTIFICATION NO. 72/2019-
CENTRAL TAX, DATED 13-12-2019 - In exercise of the powers conferred by
the sixth proviso to rule 46 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), the Government, on the
recommendations of the Council, and in supersession of the notification of the
Government of India in the Ministry of Finance, Department of Revenue No.
72/2019-Central Tax, dated the 13th December, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 928(E), dated the 13th December, 2019, except as respects things
done or omitted to be done before such supersession, hereby notifies that an
invoice issued by a registered person, whose aggregate turnover in 1[ any
preceding financial year from 2017-18 onwards] exceeds five hundred crore
rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule
54 of said rules, and registered person referred to in section 14 of the
Integrated Goods and Services Tax Act, 2017, to an unregistered person
(hereinafter referred to as B2C invoice), shall have Dynamic Quick Response
(QR) code: Provided that where such registered person makes a Dynamic
Quick Response (QR) code available to the recipient through a digital display,
such B2C invoice issued by such registered person containing cross-reference
of the payment using a Dynamic Quick Response (QR) code, shall be deemed
to be having Quick Response (QR) code.

This notification shall come into force from the lst day of October,
2020.Notification
No. 14/2020-Central Tax, dated 21-3-2020, as amended by, Notification No.
71/2020-Central Tax, dated 30-9-2020.

CITATION

1. Substituted for "a financial year" by Notification No. 71/2020-Central Tax,

dated 30-9-2020,
w.e.f. 30.9-2020.

4. Notification No. 28/2021-Central Tax, dated 30-6-2021: WAIVER OF

PENALTY FOR NON-COMPLIANCE OF PROVISION OF DYNAMIC QUICK
RESPONSE (OR) CODE ON B2C INVOICE FOR PERIOD 1-12-2020 TO 30-
9-2021 - SUPERSESSION OF NOTIFICATION NO. 89 /2020-CENTRAL
TAX, DATED 29-11-2020 - In exercise of the powers conferred by section
128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this notification referred to as the said Act), the Government, on the
recommendations of the Council, and in supersession of notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.
 89 / 2020 - Central Tax, dated the 29th November, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1), vide number
G.S.R. 745(E), dated the 29th November, 2020, except as respects things
done or omitted to be done before such supersession, hereby waives the
amount of penalty payable by any registered person under section 125 of the
said Act for non-compliance of the provisions of notification No. 14/2020 -
Central Tax, dated the 21st March, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section ( 1), vide number G.S.R. 197(E),
dated the 21st March, 2020, between the period from the 1st day of
December, 2020 to the 30th day of September, 2021.

CIRCULARS

1. Circular No. 10/10/2017-GST, dated 18-10-2017: Clarification on

Movement of Goods for Supply on Approval Basis: Guidance issued for
moving goods, including jewelry, for supply on approval within or
across states using a delivery challan and e-way bill, with invoices to
be issued upon finalization of supply: The goods which are taken for
supply on approval basis can be moved from the place of business of the
registered supplier to another place within the same State or to a place
outside the State on a delivery challan along with the e-way bill wherever
applicable and the invoice may be issued at the time of delivery of goods. For
this purpose, the person carrying the goods for such supply can carry the
invoice book with him so that he can issue the invoice once the supply is
fructified. It is further clarified that all such supplies, where the supplier carries
goods from one State to another and supplies them in a different State, will be
inter-state supplies and attract integrated tax in terms of Section 5 of the
Integrated Goods and Services Tax Act, 2017.

2.