Rule 149 Chapter XVIII of CGST ACT 2017

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This query is : Resolved

Rakesh Sharma (Querist)

03 August 2017 Dear experts, when we raise any tax invoice on Sunday or published holiday, what will be the result i.e. any compliance or any penality? please advise. Rakesh Sharma

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

03 August 2017 There is no problem in raising invoice at Holiday.

Rakesh Sharma

Rakesh Sharma (Querist)

03 August 2017 but mam rule 149 says that u can't issue

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

22 July 2025 Hey! About Rule 149 of Chapter XVIII of CGST Act, 2017 and raising invoices on Sundays or public holidays:

What Rule 149 says:
Rule 149 primarily deals with electronic way bills (E-Way Bills) and their generation.

It does not prohibit issuing tax invoices on Sundays or holidays.

The CGST Act does not restrict the timing or days on which invoices can be raised.

You can issue invoices even on holidays, Sundays, or outside normal business hours.

So, what about compliance or penalties?
No penalty or non-compliance arises just because an invoice is raised on a Sunday or holiday.

The key is to ensure that the invoice is issued as per CGST invoicing rules—with all mandatory fields, timely issuance, and proper tax calculations.

Where confusion may come from:
Some rules about E-Way Bills or GST portal timings might restrict generation on holidays for system maintenance, but that’s separate from invoice issuance.

If you cannot generate an E-Way Bill on a holiday, you can still issue the invoice, but the movement of goods may require the E-Way Bill.

Summary:
No restriction or penalty on issuing invoices on holidays/Sundays.

Rule 149 does not forbid invoice issuance on holidays.

Just ensure compliance with invoicing norms.

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