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of <h1>New Invoice Rule: Issue Within 30 Days of Receiving Supply, Effective Nov 1, 2024, per Rule 47A CGST Rules.</h1> Rule 47A of the Central Goods and Services Tax Rules, 2017, stipulates that when a registered person, obligated to pay tax under specific sections, is required to issue an invoice as per rule 46, they must do so within thirty days from receiving the supply of goods or services. This rule overrides the provisions of rule 47 and applies specifically to cases where the recipient must issue the invoice. This amendment was introduced by Notification No. 20/2024 and is effective from November 1, 2024.
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