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<h1>Rule 48: GST Invoice Issuance Guidelines for Goods & Services, Electronic Submission, and Possible Exemptions Explained</h1> Rule 48 of the Central Goods and Services Tax Rules, 2017, outlines the manner of issuing invoices for goods and services. For goods, invoices must be prepared in triplicate: one for the recipient, one for the transporter, and one for the supplier. For services, invoices are prepared in duplicate: one for the recipient and one for the supplier. The serial numbers of invoices must be submitted electronically via the common portal. Certain registered persons must prepare invoices as specified in FORM GST INV-01 after obtaining an Invoice Reference Number. Exemptions may be granted by the Commissioner under specified conditions.