https://www.taxtmi.com/acts?id=28369 Rule 48 mandates invoice formats: triplicate copies for goods and duplicate copies for services, and requires furnishing invoice serial numbers electronically via the common portal. Certain notified classes must upload prescribed invoice particulars and obtain an Invoice Reference Number on the portal; the Commissioner may exempt classes from this requirement. Invoices issued otherwise than in the prescribed electronic manner are not treated as invoices, and the conventional copy format rules do not apply to electronically issued invoices. en-us Thu, 29 Jun 2017 11:11:47 +0530 Wed, 15 Oct 2025 16:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28369 Rule 48 mandates invoice formats: triplicate copies for goods and duplicate copies for services, and requires furnishing invoice serial numbers electronically via the common portal. Certain notified classes must upload prescribed invoice particulars and obtain an Invoice Reference Number on the portal; the Commissioner may exempt classes from this requirement. Invoices issued otherwise than in the prescribed electronic manner are not treated as invoices, and the conventional copy format rules do not apply to electronically issued invoices. Act-Rules GST Thu, 29 Jun 2017 11:11:47 +0530 https://www.taxtmi.com/acts?id=28369