Gst bill of 19-20

A supplier of building materials and JCB hire services is asking if they can issue a GST bill for JCB hiring charges from 2019-20 in the financial year 2020-21, especially since the 2019-20 GST returns have already been filed. The advice given suggests that under Rule 47 of the CGST Rules 2017, a tax invoice for services should be issued within 30 days of the supply. Therefore, issuing a 2019-20 invoice in 2020-21 may not be permissible, and seeking further opinions is recommended.