CHAPTER VI - TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46 - Tax invoice... Rule 46A - Invoice-cum-bill of sup...
Rule 47 - Time limit for issuing t...Rule 48 - Manner of issuing invoic... Rule 49 - Bill of supply... Rule 50 - Receipt voucher... Rule 51 - Refund voucher... Rule 52 - Payment voucher... Rule 53 - Revised tax invoice and ... Rule 54 - Tax invoice in special c... Rule 55 - Transportation of goods ... Rule 55A - Tax Invoice or bill of ...
Rule 47 - Time limit for issuing tax invoice
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 a non-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.
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