CGST Rules Rule 47A — Time limit for issuing tax invoice in cases where recipient is required to issue invoice

CGST Rules, 2017 · Time limit for issuing tax invoice in cases where recipient is required to issue invoice

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Rule 47A of the CGST Rules, 2017 governs Time limit for issuing tax invoice in cases where recipient is required to issue invoice. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 47A CGST: Time limit for issuing tax invoice in cases where recipient — eligibility, conditions, case laws and compliance impact under Indian tax law.

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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.

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Amendment History

1Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.

2024↑ view in text

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

CGST Rules Rule 47A — Time limit for issuing tax invoice in cases where recipient is required to issue invoice

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