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<h1>GST Rules: Tax Invoice and Delivery Challan Procedures Explained Under Rule 48(1) and Rule 55(2)</h1> The GST Ready Reckoner outlines the procedure for issuing tax invoices under Rule 48(1) of the CGST Rules. For goods, invoices are prepared in triplicate: for the recipient, transporter, and supplier. For services, invoices are in duplicate: for the recipient and supplier. Invoice serial numbers must be submitted electronically via the Common Portal using FORM GSTR-1 or GSTR-1A. Rule 55(2) specifies that delivery challans for goods are also prepared in triplicate for the consignee, transporter, and consigner. If goods are transported without an invoice, a delivery challan is used, and a tax invoice is issued post-delivery.