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Rule 47 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter VI, Tax Invoice, Credit and Debit Notes

Parts of this rule are overridden by Rule 47A; read it with that provision.

At a glance

Entitlement and conditions

  • Rule 47, second provisoFor taxable services between distinct persons, insurers, specified financial institutions, telecom operators and other notified supplier classes may invoice before or when the supply is entered in their books, or before the supplying quarter expires.

Bars, duties and time limits

  • Rule 47The ordinary rule 46 invoice for a taxable service must be issued within thirty days from supply.
  • Rule 47, first provisoAn insurer, banking company or financial institution, including a non-banking financial company, has forty-five days from supply to issue the invoice or permitted substitute document.

Procedure, powers and definitions

  • Rule 47A overrideRule 47A takes priority for recipient-issued invoices within its scope.

Rule 47 normally requires a taxable-service invoice within thirty days of supply. Insurers and the specified banking and financial institutions have forty-five days. A separate proviso allows specified service suppliers making supplies between distinct persons to use the stated accounting-entry or quarter-end timing. Rule 47A overrides this rule for its recipient-issued invoices, so the applicable invoicing route matters.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 47, verbatim (show)

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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Service-invoice issue timing 47 main limb and both provisos

Questions to answer on the file14 questions
Ticks stay in this browser only.
Provisions connected to Rule 47
ProvisionConnectionWords that tie them
Section 31 of the CGST Act, 2017Section 31 of the CGST Act, 2017 (2) prescribed by this provision31(2) "before or after the provision of service but within a prescribed period"
Rule 46this provision requires Rule 4647 "The invoice referred to in rule 46"
Section 25 of the CGST Act, 2017this provision defined by Section 25 of the CGST Act, 201747 second proviso "distinct persons as specified in section 25"
Rule 47Athis provision overridden by this provisionA47A "Notwithstanding anything contained in rule 47"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 20/2024-Central Tax8 October 2024Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 47. Time limit for issuing tax invoice". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links