RULE 47A of CGST RULES

47. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.[1]

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] Rule inserted by Rule 4 of The CGST(2^nd A)R, 2024 vide Notification No. 20/2024-Central Tax. dt. 08-10-2024.

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CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES

RULE 47A of CGST RULES