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 48, verbatim (show)
Rule 48
Rule 48. Manner of issuing invoice.-
(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).]
1. Inserted vide Notification No.68/2019-CT dated 13.12.2019
2. Inserted (w.e.f. 30.09.2020) vide Notification No. 72/2020-CT dated 30.09.2020
3. Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.
48(1)Goods copies
The invoice shall be prepared in triplicate, in the case of supply of goodsRule 48(1)
The original is marked for the recipient, duplicate for the transporter and triplicate for the supplier. Sub-rule (6) removes these copy requirements for an invoice prepared under sub-rule (4).
Questions to answer on the file6 questions
48(2)Services copies
The invoice shall be prepared in duplicate, in the case of the supply of servicesRule 48(2)
The original is marked for the recipient and duplicate for the supplier. Sub-rule (6) displaces this ordinary requirement when the invoice follows sub-rule (4).
Questions to answer on the file5 questions
48(3)Serial-number furnishing
The serial number of invoices issued during a tax period shall be furnished electronicallyRule 48(3)
Furnish serial numbers through the common portal for the relevant tax period. The text names GSTR-1 and GSTR-1A, if any.
Questions to answer on the file8 questions
Sub-rule (4)
48(4)Notified invoice preparation
after obtaining an Invoice Reference Number by uploading information contained thereinRule 48(4)
A covered registered person uploads the GST INV-01 information and obtains the IRN before invoice preparation. The Government notification, on Council recommendation, specifies the class and applicable manner, conditions and restrictions.
48(4) provisoCommissioner exemption
exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified periodRule 48(4) proviso
The Commissioner’s notification requires Council recommendation. Its specified period, conditions and restrictions govern the exemption.
Questions to answer on the fileNotified preparation and selected form particular13 questions
Questions to answer on the fileCommissioner exemption instrument9 questions
48(5)Other preparation by covered persons
shall not be treated as an invoiceRule 48(5)
A person to whom sub-rule (4) applies must follow its specified manner. The stated consequence attaches to preparation in another manner after considering applicable exemption coverage.
Questions to answer on the file2 questions
48(6)Ordinary copies displaced
The provisions of sub-rules (1) and (2) shall not applyRule 48(6)
The exception depends on preparation in the manner specified by sub-rule (4). It displaces both the ordinary goods and services copy rules.
Frequently asked questions
Are ordinary copies required under the notified IRN procedure?
Sub-rule (6) removes sub-rules (1) and (2) for an invoice prepared in the manner specified under sub-rule (4).
Rule 48(6)
Does uploading information alone complete the notified procedure?
Sub-rule (4) also requires obtaining an IRN before preparing the invoice and following the notification’s manner, conditions and restrictions.
Rule 48(4)
Who can grant the stated exemption?
The Commissioner may notify a person or class exemption on Council recommendation, for a specified period and subject to specified conditions and restrictions.
Rule 48(4) proviso
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted vide Notification No.68/2019-CT dated 13.12.2019[2] |
| 2 | Inserted (w.e.f. 30.09.2020) vide Notification No. 72/2020-CT dated 30.09.2020[3] |
| 3 | Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.[4] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 164 of the CGST Act, 2017 | Section 164 of the CGST Act, 2017 (1) prescribed by this provision | 164(1) "make rules for carrying out the provisions of this Act" |
| Section 31 of the CGST Act, 2017 | this provision requires Section 31 of the CGST Act, 2017 (1),(2) | 48(1) "supply of goods"; 48(2) "supply of services"; 31(1) "issue a tax invoice"; 31(2) "issue a tax invoice" |
| Rule 46 | Rule 46 requires this provision | 46(q) "invoice has been issued in the manner prescribed under sub-rule (4) of rule 48" |
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.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 198/10/2023-GST | 17 July 2023 | Clarification on issue pertaining to e-invoice |
| Circular No. 186/18/2022-GST | 27 December 2022 | Clarification on various issue pertaining to GST |
| Circular No. 160/16/2021-GST | 20 September 2021 | Clarification in respect of certain GST related issues |
Notifications (18)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 10/2023-Central Tax | 10 May 2023 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023. made under this rule |
| Notification No. 17/2022-Central Tax | 1 August 2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. made under this rule |
| Notification No. 14/2022-Central Tax | 5 July 2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| Notification No. 01/2022-Central Tax | 24 February 2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022. made under this rule |
| Notification No. 23/2021-Central Tax | 1 June 2021 | Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. made under this rule |
| Notification No. 05/2021-Central Tax | 8 March 2021 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. made under this rule |
| Notification No. 88/2020-Central Tax | 10 November 2020 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. made under this rule |
| Notification No. 73/2020-Central Tax | 1 October 2020 | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. |
| Notification No. 70/2020-Central Tax | 30 September 2020 | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. made under this rule |
| Notification No. 72/2020-Central Tax | 30 September 2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. |
| Notification No. 60/2020-Central Tax | 30 July 2020 | Seeks to make Ninth amendment (2020) to CGST Rules. |
| Notification No. 61/2020-Central Tax | 30 July 2020 | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice. made under this rule |
| Notification No. 13/2020-Central Tax | 21 March 2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 amended by a later instrument made under this rule |
| Notification No. 02/2020-Central Tax | 1 January 2020 | Seeks to make amendment (2020) to CGST Rules. |
| Notification No. 68/2019-Central Tax | 13 December 2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| Notification No. 69/2019-Central Tax | 13 December 2019 | Seeks to notify the common portal for the purpose of e-invoice. made under this rule |
| Notification No. 70/2019-Central Tax | 13 December 2019 | Seeks to notify the class of registered person required to issue e-invoice. superseded by a later instrument made under this rule |
See also
- Section 31 of the CGST Act, 2017: tax invoice
- Rule 46 of the CGST Rules, 2017: tax invoice
References
- Central Board of Indirect Taxes and Customs. "Rule 48. Manner of issuing invoice". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- Notification No. 68/2019-Central Tax, dated 13 December 2019: Seeks to carry out changes in the CGST Rules, 2017. Cited in CBIC footnote 1.
- Notification No. 72/2020-Central Tax, dated 30 September 2020: Seeks to make the Eleventh amendment (2020) to the CGST Rules. Cited in CBIC footnote 2.
- Notification No. 12/2024-Central Tax, dated 10 July 2024: Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. Cited in CBIC footnote 3.
External links
- CGST Rules, 2017, Rule 48 on the CBIC tax information portal