CGST Rule 47A: Time limit for issuing tax invoice in cases where recipient is required to issue invoice

Provisions under Rule 47A of CGST Rules, 2017 relating to “Time limit for issuing tax invoice in cases where recipient is required to issue invoice”:

CGST Rule 47A: Time limit for issuing tax invoice in cases where recipient is required to issue invoice (Chapter VI: Tax Invoice, Credit and Debit Notes) [*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.

Notes (History of Amendments in Bare Text):

1. Rule 47A inserted from 01/11/2024 vide Notification 20/2024.