Time Limit for Issuing of GST Invoice

Rule-47 of CGST Rules 2017

Time limit for issuing tax invoice

The invoice referred to in rule 1, in case of tax­able sup­ply of ser­vices, shall be issued with­in a peri­od of thir­ty days from the date of sup­ply of service:

Pro­vid­ed that where the sup­pli­er of ser­vices is an insur­er or a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non-bank­ing finan­cial com­pa­ny, the peri­od with­in which the invoice or any doc­u­ment in lieu there­of is to be issued shall be forty five days from the date of sup­ply of service:

Pro­vid­ed fur­ther that an insur­er or a bank­ing com­pa­ny or a finan­cial insti­tu­tion, includ­ing a non- bank­ing finan­cial com­pa­ny, or a tele­com oper­a­tor, or any oth­er class of sup­pli­er of ser­vices as may be noti­fied by the Gov­ern­ment on the rec­om­men­da­tions of the Coun­cil, mak­ing tax­able sup­plies of ser­vices between dis­tinct per­sons as spec­i­fied in sec­tion 25, may issue the invoice before or at the time such sup­pli­er records the same in his books of account or before the expiry of the quar­ter dur­ing which the sup­ply was made.