Section 46: Tax invoice

Q: What does Section 46 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 46 GST pertains to "Tax invoice". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 46 of The Central Goods and Services Tax Rules, 2017 (GST) governs tax invoice. As verified on 22 May 2026.

Q: Is Section 46 GST still in force?

Yes, Section 46 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 46 GST?

धारा 46 GST is the Devanagari Hindi reference for Section 46 of the The Central Goods and Services Tax Rules, 2017. Section 46 of The Central Goods and Services Tax Rules, 2017 (GST) governs tax invoice. As verified on 22 May 2026.

Q: What is Dhara 46 GST?

Dhara 46 GST is the Roman Hindi reference for Section 46 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 46 of The Central Goods and Services Tax Rules, 2017 (GST) governs tax invoice. As verified on 22 May 2026.

Q: How to cite Section 46 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 46, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, 2017, § 46 (India).

Law on Tips Editorial Board

- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-