Rules 48 and 55A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 48 says how an invoice is prepared: three copies for goods and two for services, each marked for its recipient, the serial numbers furnished in FORM GSTR-1, and, for a class of persons the Government notifies, preparation by obtaining an Invoice Reference Number through FORM GST INV-01 particulars. Rule 55A requires the person in charge of the conveyance to carry the invoice or bill of supply where no e-way bill is required.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
An invoice for goods is prepared in triplicate (original for recipient, duplicate for transporter, triplicate for supplier); for services in duplicate (original for recipient, duplicate for supplier). The serial numbers of invoices issued in a tax period are furnished in FORM GSTR-1. A class of registered persons notified by the Government prepares invoices with an Invoice Reference Number obtained in terms of FORM GST INV-01, and an invoice issued in any other manner by such a person is not treated as an invoice. Under rule 55A, the person-in-charge of the conveyance carries a copy of the tax invoice or bill of supply where no e-way bill is required.
The sections behind the rules
Rule 48 follows from section 31 of the CGST Act, 2017, which requires the tax invoice; see section 31 of the CGST Act, 2017. The particulars of a tax invoice are in rule 46 (see rule 46: every particular a tax invoice must carry). If you are reviewing how your invoices are issued and reported, our GSTR-1 filing service can help you align the invoices with the return.
Rule 48(1): goods, in triplicate
"The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manner, namely,-"
(a) the original copy being marked as ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
Rule 48(2): services, in duplicate
"The invoice shall be prepared in duplicate, in the case of the supply of services, in the following manner, namely,-"
(a) the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
Rule 48(3): serial numbers in FORM GSTR-1
"The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1 or in FORM GSTR-1A, if any." The words "or in FORM GSTR-1A, if any" were inserted by Notification No. 12/2024 - CT dated 10.07.2024. The return itself is dealt with in rule 59 of the CGST Rules, 2017.
Rule 48(4): the notified class and FORM GST INV-01
"The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification."
The footnote records that sub-rule (4) was inserted by Notification No. 68/2019 - CT dated 13.12.2019. The class of persons, and the manner, conditions and restrictions, are left to a notification. The notification is not in the sources consulted; check it before treating a person as in or out of the class.
Proviso. "The Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification." Inserted by Notification No. 72/2020 - CT dated 30.09.2020. Again, the notification is not in the sources consulted.
Rule 48(5): the consequence
"Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the said sub-rule shall not be treated as an invoice." This sub-rule has its own post: rule 48(5): an invoice without an IRN is not an invoice.
Rule 48(6): the copies rule steps aside
"The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule (4)." So the triplicate and duplicate marking does not apply to an invoice prepared under the notified manner.
Rule 55A: invoice or bill of supply to accompany goods
"The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules."
The rule was inserted by Notification No. 03/2018 - CT dated 23.01.2018. Its pieces:
- Who. The person-in-charge of the conveyance.
- What. A copy of the tax invoice or the bill of supply issued under rule 46, rule 46A or rule 49.
- When. Where the person is not required to carry an e-way bill under the Rules.
For rule 46A (invoice-cum-bill of supply), see rule 46A: invoice-cum-bill of supply; for rule 49, see bill of supply under rule 49. Whether an e-way bill is required is for the e-way bill rules.
Who does what
| Who | What | Form or marking | Rule |
|---|---|---|---|
| Supplier of goods | Prepares invoice in triplicate | ORIGINAL FOR RECIPIENT; DUPLICATE FOR TRANSPORTER; TRIPLICATE FOR SUPPLIER | 48(1) |
| Supplier of services | Prepares invoice in duplicate | ORIGINAL FOR RECIPIENT; DUPLICATE FOR SUPPLIER | 48(2) |
| Registered person | Furnishes serial numbers of invoices issued during a tax period | FORM GSTR-1, or FORM GSTR-1A if any | 48(3) |
| Notified class of registered persons | Prepares invoice with particulars in FORM GST INV-01 after obtaining an Invoice Reference Number | FORM GST INV-01 | 48(4) |
| Same persons | Invoice in any other manner is not treated as an invoice | Not applicable | 48(5) |
| Person-in-charge of the conveyance | Carries copy of tax invoice or bill of supply where no e-way bill is required | Rule 46, 46A or 49 document | 55A |
A worked example
Crescent Electricals, an invented supplier, sends goods to a buyer. It prepares the invoice in three copies: the original marked ORIGINAL FOR RECIPIENT, the second marked DUPLICATE FOR TRANSPORTER and the third marked TRIPLICATE FOR SUPPLIER. For the services it supplies the same buyer, it prepares two copies, marked ORIGINAL FOR RECIPIENT and DUPLICATE FOR SUPPLIER. At the end of the tax period it furnishes the serial numbers of the invoices issued in FORM GSTR-1.
Now suppose Crescent belongs to a class notified under rule 48(4). It must prepare the invoice by including the particulars contained in FORM GST INV-01, after obtaining an Invoice Reference Number by uploading the information on the Common Goods and Services Tax Electronic Portal as the notification specifies. The marking of copies under sub-rules (1) and (2) does not apply to that invoice (rule 48(6)). If Crescent issued an invoice in some other manner, it would not be treated as an invoice (rule 48(5)).
For a consignment that does not require an e-way bill, the person-in-charge of the vehicle carries a copy of the tax invoice or bill of supply under rule 55A.
Points to watch
- Goods and services differ. Three copies for goods, two for services.
- "As may be notified". Rule 48(4) is only as wide as the notification; the classes notified are not in the sources consulted.
- Consequence of not following (4). An invoice issued in another manner is not treated as an invoice.
- Serial numbers are reported, not the invoices themselves. Rule 48(3) speaks of the serial number of invoices.
- Rule 55A depends on e-way bill rules. It applies where the person-in-charge is not required to carry an e-way bill.
Need help aligning invoicing and returns?
Invoices that are issued correctly but reported wrongly, or reported correctly but issued in the wrong manner, both cause trouble. We review your invoice series, your reporting in FORM GSTR-1 and, where a notification applies, your Invoice Reference Number process. See our GSTR-1 filing service.
Key takeaways
- Rule 48(1) and (2): triplicate for goods, duplicate for services, each copy marked as the rule prints.
- Rule 48(3): serial numbers of invoices issued during a tax period are furnished in FORM GSTR-1 or FORM GSTR-1A, if any.
- Rule 48(4): a notified class prepares invoices with an Invoice Reference Number in terms of FORM GST INV-01; the notification is not in the sources consulted.
- Rule 48(5) and (6): other-manner invoices are not invoices; sub-rules (1) and (2) do not apply to a sub-rule (4) invoice.
- Rule 55A: the person-in-charge of the conveyance carries a copy of the tax invoice or bill of supply where no e-way bill is required.
Read next
- Rules 50 to 52 of the CGST Rules, 2017: receipt voucher, refund voucher and payment voucher
- Rule 57 of the CGST Rules, 2017: generation and maintenance of electronic records
- Rule 48(5): an invoice without an IRN is not an invoice
- Rule 46: every particular a tax invoice must carry
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.