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Prohibition against sale on holidays

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Gulam Qutbuddin

Accounts Executive

73 Points Posted on 02 November 2020

Sir Can i make invoice in National Holidays like 2nd October, 15th August and Holidays declare" sunday to our Factory Inspector.

Please Suggest.

Replies (4)

Quick Summary

This discussion clarifies whether invoices can be raised on national holidays and Sundays. While Rule 149 of the CGST Rules generally prohibits sales on Sundays or government-recognised holidays, it's specifically related to the recovery process, not normal business sales. Therefore, you can typically raise invoices on these days.

CA Sanjiv Kumar

3430 Points Posted on 02 November 2020

Yes you can raise invoice

Gulam Qutbuddin

Accounts Executive

73 Points Posted on 02 November 2020

CGST Rules - Central Goods and Services Tax Rules, 2017

⟵ Rule 148Rule 150 ⟶
Rule 149 - Prohibition against sale on holidays
No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place.