How to Issue GST Invoice

Rule 48 of CGST Rules 2017

Manner of issuing invoice

• The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:–
  • the original copy being marked as ORIGINAL FOR RECIPIENT;
  • the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
  • the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
• The invoice shall be prepared in duplicate, in case of supply of services, in the following  manner:-
  • the original copy being marked as ORIGINAL FOR RECIPIENT; and
  • the duplicate copy being marked as DUPLICATE FOR SUPPLIER.

The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1.