Section 48 in Himachal Pradesh Goods and Services Tax Rules, 2017
48. Manner of issuing invoice.
(1)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.(2)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.(3)The serial number of invoices issued during a tax period shall be furnished electronically through the common portal in FORM GSTR-1.(4)A registered taxable person may upload, on the common portal, a tax invoice issued by him in FORM GST INV-1, obtain an Invoice Reference Number from the common portal and production of the said Invoice Reference Number shall be deemed to be production of the invoice under the Act for a period of 30 days from the date of uploading.
