Invoicing & Documents

Time limit for issuing tax invoice

Rule 47 of the CGST Rules

Chapter 6 – Tax Invoice, Credit and Debit Notes Text as on 2026-09-05 Source CBIC

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A service invoice must be issued within thirty days of supply; banks, insurers and financial institutions get forty-five days, and supplies between distinct persons by such institutions may be invoiced by the quarter end.

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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.

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Section 25 Rule 46

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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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 47time limit for issuing tax invoice

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