Section 48(1) in The Central Goods and Services Tax Rules, 2017
(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.
