Manner of issuing invoice
Rule 48 of the CGST Rules
Straight from CBIC
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Amendment history
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How an invoice is issued: in triplicate for goods (recipient, transporter, supplier) and in duplicate for services. Notified taxpayers must issue e-invoices through the Invoice Registration Portal, and an invoice that should have been an e-invoice but was not is not a valid document for credit.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
An invoice that should have been an e-invoice but was not is NOT a valid document – Rule 48(5) – so the buyer’s credit fails with it. Verify the supplier’s e-invoicing status before taking credit on a manual invoice.
The thirty-day reporting window to the Invoice Registration Portal applies to taxpayers above Rs 10 crore turnover from 01-04-2025.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,822 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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).]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No. 12/2024 – CT dated 10.07.2024.
2020-09-30 · Inserted
72/2020-CTdated30
Inserted (w.e.f. 30.09.2020) vide Notification No. 72/2020-CT dated 30.09.2020
2019-12-13 · Inserted
68/2019-CTdated13
Inserted vide Notification No.68/2019-CT dated 13.12.2019
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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