This notification, No. 72/2020-Central Tax, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on September 30, 2020, introduces the Central Goods and Services Tax Eleventh Amendment Rules, 2020.
The key amendments to the Central Goods and Services Tax Rules, 2017 are as follows:
1. **Rule 46 Amendment:** A new clause (r) is inserted, mandating that invoices issued according to sub-rule (4) of rule 48 include a Quick Reference (QR) code embedding the Invoice Reference Number (IRN).
2. **Rule 48 Amendment:** Sub-rule (4) is amended to include a provision that the Commissioner, based on Council recommendations, can exempt specific persons or registered person classes from issuing invoices under this sub-rule for a defined period, subject to specified conditions and restrictions.
3. **Rule 138A Amendment:** Sub-rule (2) is substituted, allowing for the electronic presentation of the QR code containing the embedded IRN for verification by the proper officer, in lieu of a physical tax invoice copy, when the invoice is issued as prescribed under sub-rule (4) of rule 48.
These rules are issued under the authority of section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017). The principal rules were initially published on June 19, 2017, vide notification No. 3/2017-Central Tax, G.S.R. 610(E), and last amended on August 20, 2020, vide notification No. 62/2020-Central Tax, G.S.R. 517(E).
The Director, Pramod Kumar, signed the notification (F. No. CBEC-2006/09/2019-GST).
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referred to in the notification regarding amendments to the Central Goods and Services Tax Rules.
Central Goods and Services Tax Rules, 2017: The rules under the Central Goods and Services Tax Act, 2017, which are being amended by this notification.
Council: Refers to the Goods and Services Tax (GST) Council, which makes recommendations regarding the rules and notifications related to GST.
Central Board of Indirect Taxes and Customs: The government agency under the Department of Revenue, Ministry of Finance, responsible for formulating policy concerning indirect taxes.
Ministry of Finance: The ministry of the Government of India responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance, Government of India.
New Delhi: The location of the Ministry of Finance and where the notification was issued.
Central Goods and Services Tax Eleventh Amendment Rules, 2020: The title of the amendment rules to the Central Goods and Services Tax Rules, 2017.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. NO. D. L.-33004/99
सी.जी.-डी.एल.-अ.-30092020-222164
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CG-DL-E-30092020-222164
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ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 493] नइ ददल्ली, बुधिार, जसतम्ब र 30, 2020/अजि न 8, 1942
No. 493] NEW DELHI, WEDNESDAY, SEPTEMBER 30, 2020/ASVINA 8, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय ऄप्रत्यक्षकर और सीमािल्ु क बोडड)
ऄजधसचू ना
नइ ददल्ली, 30 जसतम्बर, 2020
स.ं 72/2020-केंद्रीय कर
सा.का.जन. 603(ऄ).—केन्द्द्रीय सरकार, केंद्रीय माल और सेिाकर ऄजधजनयम, 2017 (2017 का 12) की
धारा 164 द्वारा प्रदत्त िजियों का प्रयोग करते हुए, पररषद की जसफाररि पर, केंद्रीय माल और सेिाकर जनयम, 2017 का
और संिोधन करन े के जलए जनम्नजलजखत जनयम बनाती ह,ै ऄथाडत् :--
1. (1) आन जनयमों का संजक्षप्त नाम केंद्रीय माल और सेिाकर (ग्यारहिां संिोधन) जनयम, 2020 ह ै।
(2) ऄन्द्यथा ईपबंजधत के जसिाय, िे राजपत्र में प्रकािन की तारीख को प्रिृत्त होंग े।
2. केंद्रीय माल और सेिाकर जनयम, 2017 (जजसे आसम ें आसके पश्चात ् ईि जनयम कहा गया ह)ै के जनयम 46 म,ें खडं (थ) के
पश्चात् जनम्नजलजखत खंड ऄंतःस्ट्थाजपत दकया जाएगा,ऄथाडत् : --
“(द) जनयम 48 के ईपजनयम (4) के ऄधीन जिजहत रीजत म ें बीजक जारी दकए जान े के मामले म,ें आसमें बीजक सन्द्दभ ड
संख्या (अइ. अर. एन.) सजिजहत करन े िाला त्िररत जनदेि कूट ।”
3. ईि जनयम के जनयम 48 के खंड (4) में जनम्नजलजखत परन्द्तुक ऄतं ःस्ट्थाजपत दकया जाएगा, ऄथाडत ् : --
“परन्द्त ु अयिु , पररषद ् की जसफाररिों पर ऄजधसूचना द्वारा, ऐसी ितों और जनबंधनों के ऄधीन रहते हुए जो ईि
ऄजधसूचना म ें जिजनर्ददष्ट की गइ हो, जिजनर्ददष्ट ऄिजध के जलए आस ईपजनयम के ऄधीन बीजक जारी करन े स े दकसी रजजस्ट्रीकृत
व्यजि या व्यजियों के िग डको छूट द े सकेगा ।”
4670 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
4. ईि जनयम के जनयम 138क में, ईपजनयम (2) के स्ट्थान पर जनम्नजलजखत ईपजनयम रखा जाएगा, ऄथाडत् : --
“(2) जनयम 48 के ईपजनयम (4) के ऄधीन जिजहत रीजत में बीजक जारी दकए जान े के मामले म,ें बीजक जनदेि संख्या
(अइ. अर. एन.) सजिजहत करने िाल े त्िररत जनदेि कूट को ऐसे कर बीजक की भौजतक प्रजत के बदल े ईजचत ऄजधकारी
द्वारा सत्यापन के जलए आलैक्ट्रॉजनक ढंग से प्रस्ट्तुत दकया जा सकेगा ।”
[फा. सं. सीबीइसी-20/06/09/2019-जीएसटी]
प्रमोद कुमार, जनदेिक
रटप्पण : मूल जनयम, भारत के राजपत्र, ऄसाधारण, भाग II, खंड 3, ईप-खंड (i) में ऄजधसूचना स.ं 03/2017-केंद्रीय कर,
तारीख 19 जून, 2017 द्वारा सा.का.जन. सं. 610(ऄ) तारीख 19 जून, 2017 के माध्यम स े प्रकाजित दकए गए थ े
और ईनका ऄंजतम संिोधन ऄजधसूचना स.ं 62/2020-केंद्रीय कर तारीख 20 ऄगस्ट्त, 2020, जो सा.का.जन.
सं. 517(ऄ) तारीख 20 ऄगस्ट्त, 2020 द्वारा प्रकाजित की गइ थी, द्वारा दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th September, 2020
No. 72/2020–Central Tax
G.S.R. 603(E).—In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017,
namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication
in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 46,
after clause (q), the following clause shall be inserted, namely:-
“(r) Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has
been issued in the manner prescribed under sub-rule (4) of rule 48.”.
3. In the said rules, in rule 48, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a
person or a class of registered persons from issuance of invoice under this sub-rule for a specified period,
subject to such conditions and restrictions as may be specified in the said notification.”.
4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely:-
“(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference
(QR) code having an embedded Invoice Reference Number (IRN) in it, may be produced electronically,
for verification by the proper officer in lieu of the physical copy of such tax invoice.”.
[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, vide number
G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 62/2020-Central
Tax, dated the 20th August, 2020, published vide number G.S.R. 517(E), dated the
20th August, 2020.
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and Published by the Controller of Publications, Delhi-110054.