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According to Rule 48 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-
    1. the original copy being marked as ORIGINAL FOR RECIPIENT;
    2. the duplicate    copy    being    marked    as    DUPLICATE    FOR TRANSPORTER; and
    3. 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,-
    1. the original copy being marked as ORIGINAL FOR RECIPIENT; and
    2. 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 .

 

 

  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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