CGST Rule 46: Tax Invoice

Provisions under Rule 46 of CGST Rules, 2017 relating to “Tax Invoice”:

CGST Rule 46: Tax Invoice (Chapter VI: Tax Invoice, Credit and Debit Notes) [*1]

Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely, –

(a) name, address and Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

(c) date of its issue;

(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;

(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;

(f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice;

Provided that in cases involving supply of online money gaming or in cases [*11] where any taxable service is supplied by or through an electronic commerce operator or by a supplier of online information and database access or retrieval services to a recipient who is un-registered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the name of the state of the recipient and the same shall be deemed to be the address on record of the recipient [*10]. [*9]

(g) Harmonised System of Nomenclature code for goods or services;

(h) description of goods or services;

(i) quantity in case of goods and unit or Unique Quantity Code thereof;

(j) total value of supply of goods or services or both;

(k) taxable value of the supply of goods or services or both taking into account discount or abatement, if any;

(l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);

(m) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);

(n) place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce;

(o) address of delivery where the same is different from the place of supply;

(p) whether the tax is payable on reverse charge basis; and

(q) signature or digital signature of the supplier or his authorised representative:

(r) Quick Response [*6] code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule 48. [*6]

(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule (4) of rule 48- [*8]

“I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule.”

Provided that the Board may, on the recommendations of the Council, by notification, specify- [*7]

(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or

(ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and

(iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:

[*12(a)]

Provided further [*12(b)] that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- [*2]

(i) name and address of the recipient;

(ii) address of delivery; and

(iii) name of the country of destination:

Provided also that a registered person, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens [*5], may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely, –

(a) the recipient is not a registered person; and

(b) the recipient does not require such invoice, and

shall issue a consolidated tax invoice for such supplies at the close of each day in respect of all such supplies.

Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000). [*3]

Provided also that the Government may, by notification, on the recommendations of the Council, and subject to such conditions and restrictions as mentioned therein, specify that the tax invoice shall have Quick Response (QR) code. [*4]

Notes (History of Amendments in Bare Text):

1. CGST Rule 46 introduced vide Notification 10/2017, effective 01/07/2017.

2. Third proviso substituted from 27/07/2017 vide Notification 17/2017. Please refer Notification 10/2017 for text thereof before substitution.

3. Fifth proviso inserted from 31/12/2018 vide Notification 74/2018.

4. Sixth proviso inserted from 01/04/2020 vide Notification 31/2019 & 71/2019.

5. In the fourth proviso, the text “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” inserted after the text “Provided also that a registered person” from 01/09/2019 vide Notification 33/2019.

6. Clause (r) inserted from 30/09/2020 vide Notification 72/2020. The text “Quick Reference ” substituted with the text “Quick Response” from 01/10/2020 vide Corrigendum to Notification 72/2020.

7. First proviso substituted from 15/10/2020 vide Notification 79/2020. Please refer Notification 17/2017 for text thereof before substitution.

8. Clause (s) inserted from 05/07/2022 vide Notification 14/2022.

9. Proviso inserted in clause (f) from 26/12/2022 vide Notification 26/2022.

10. In the proviso to clause (f), the text “name and address of the recipient along with its PIN code and the name of the State and the said address shall be deemed to be the address on record of the recipient” substituted with the text “name of the state of the recipient and the same shall be deemed to be the address on record of the recipient” from 04/08/2023 vide Notification 38/2023.

11. In the proviso to clause (f), the text “in cases involving supply of online money gaming or in cases” from 01/10/2023 vide Notification 51/2023.

12. Amendments from 01/11/2024 vide Notification 20/2024:

(a) after clause (s), the second proviso omitted. Please refer Notification 10/2017 for text thereof before omission.

(b) third proviso renumbered as second proviso.

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