Time limit for issuing tax invoice in cases where recipient is required to issue invoice
Rule 47A of the CGST Rules
Straight from CBIC
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In one line
Where the recipient must self-invoice a reverse-charge supply received from an unregistered supplier, the invoice has to be issued within thirty days of receiving the goods or services – a limit inserted with effect from 1 November 2024.
The exact words of the law
525 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-11-01 · Inserted
20/2024-CTdated08
Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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