¹[Rule 47A. Time limit for issuing tax invoice in cases where recipient is required to issue invoice.-

Notwithstanding anything contained in rule 47, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub-section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be.]

Notes

1. Inserted By Notification No. 20/2024-CT dated 08.10.2024.