Chapter - VI of CGST Rules, 2017

TAX INVOICE, CREDIT AND DEBIT NOTES

RULE 46. Tax invoice    (corresponding section 31)

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  “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; , 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;

⁸[Provided that ¹⁰[in cases involving supply of online money gaming  2(80B)
“online money gaming” means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;  or in cases] 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 unregistered, irrespective of the value of such supply, a tax invoice issued by the registered person shall contain the ⁹[name of the state of the recipient and the same shall be deemed to be the address on record of the recipient] ^[helldodold[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  “address on record” means the address of the recipient as available in the records of the supplier; of the recipient.]^helldod]]

(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  “address of delivery” means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; 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  2(15)
“authorised representative” means the representative as referred to in section 116; : 

⁵[(r) Quick Reference 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]

⁷[(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  “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; 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-

"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.]

^{* 6}[Provided that the Board  2(16)
“Board” means the 'Central Board of Indirect Taxes and Customs' constituted under the Central Boards of Revenue Act, 1963; may, on the recommendations of the Council, by notification, specify-

*(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:]

^{[helldod Old}[Provided that the Board  2(16)
“Board” means the 'Central Board of Indirect Taxes and Customs' constituted under the Central Boards of Revenue Act, 1963; may, on the recommendations of the Council, by notification, specify-

(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, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:] ^helldod]

Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:

¹[Provided also 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,-

 (i) name and address of the recipient;

(ii) address of delivery  “address of delivery”means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both; ; and

(iii) name of the country of destination:]

^{[helldod old}[Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement 'SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX' or 'SUPPLY MEANT FOR EXPORT 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,-

(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:]^helldod]

Provided also that a registered person ³[other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens] 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.

²[Provided also that the signature or digital signature of the supplier or his authorised representative  2(15)
“authorised representative” means the representative as referred to in section 116; 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)]

* ⁴[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.]
 

1. Substituted Vide: Notification No. 17/2017-Central Tax, Dated 27/07/2017-[Para 2(iv)]

2. Inserted Vide: Notification No.74/2018-Central Tax ,Dt. 31/12/2018-[Para 4]

3. Inserted vide:-Notification No. 33/2019 - Central Tax dt. 18.07.2019  (w.e.f 01/09/2019)

4. Inserted vide:-Notification No. 71/2019 - Central Tax dt. 13.12.2019  (w.e.f 01/04/2020)

5. Inserted vide:-Notification No. 72/2020 - Central Tax dt. 30.09.2020 

6. Substituted vide:-Notification No. 79/2020 - Central Tax dt. 15.10.2020 

7. Inserted vide:-Notification No. 14/2022 - Central Tax dt. 05.07.2022 -[Para 4]

8. Inserted vide:-Notification No. 26/2022 – Central Tax dt. 26.12.2022 [Para 7]

9. Substituted Vide:- Notification No. 38/2023-Central Tax Dt. 04.08.2023 [Para 8]

10. Inserted Vide :- Notification No. 51/2023-Central Tax dt. 29.09.2023 [Para 5] (w.e.f. 01.10.2023)