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.