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 47A, verbatim (show)
Rule 47A
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.
1. Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.
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.
Recipient-issued invoice window 47A
Questions to answer on the file8 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted (w.e.f. 01.11.2024) ) vide Notification No. 20/2024-CT dated 08.10.2024.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 31 of the CGST Act, 2017 | Section 31 of the CGST Act, 2017 (3)(f) prescribed by this provision | 31(3)(f) "shall, within the period as may be prescribed, issue an invoice" |
| Rule 46 | this provision requires Rule 46 | 47A "an invoice referred to in rule 46" |
| Rule 47 | Rule 47 overridden by this provision | 47A "Notwithstanding anything contained in rule 47" |
| Section 9 of the CGST Act, 2017 | this provision requires Section 9 of the CGST Act, 2017 | 47A "under sub-section (3) or sub-section (4) of section 9" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this rule.
See also
- Section 31 of the CGST Act, 2017: tax invoice
- Section 9 of the CGST Act, 2017: levy and collection
- Rule 47 of the CGST Rules, 2017: time limit for issuing tax invoice
References
- Central Board of Indirect Taxes and Customs. "Rule 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 20/2024-Central Tax, dated 8 October 2024: Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 47A on the CBIC tax information portal