Executive Summary:
This document contains notifications regarding Central Goods and Services Tax (GST) rules. It addresses amendments to the Central Goods and Services Tax Rules, the notification of Common Goods and Services Tax Electronic Portals, and the implementation dates for specific provisions. Key dates include the entry into force of certain rules on January 1, 2020, and April 1, 2020.
Key Points / Main Content:
Amendments to Central Goods and Services Tax Rules:
* The Central Goods and Services Tax Rules, 2017 are further amended.
* A new subrule is inserted after rule 48(3), mandating certain registered persons to prepare invoices as notified by the Government, including particulars in FORM GST INV-01.
* These registered persons must obtain an Invoice Reference Number by uploading invoice information on the Common Goods and Services Tax Electronic Portal, subject to specified conditions and restrictions.
* Invoices issued by these persons not following the specified manner will not be treated as an invoice.
* Subrules 1 and 2 do not apply to invoices prepared in the manner specified in subrule 4.
Common Goods and Services Tax Electronic Portal Notification:
* The following websites are notified as Common Goods and Services Tax Electronic Portals for invoice preparation:
* www.einvoice1.gst.gov.in
* www.einvoice2.gst.gov.in
* www.einvoice3.gst.gov.in
* www.einvoice4.gst.gov.in
* www.einvoice5.gst.gov.in
* www.einvoice6.gst.gov.in
* www.einvoice7.gst.gov.in
* www.einvoice8.gst.gov.in
* www.einvoice9.gst.gov.in
* www.einvoice10.gst.gov.in
* These websites are managed by the Goods and Services Tax Network.
* This notification is effective from January 1, 2020.
Turnover Based Invoice Requirements:
* Registered persons with aggregate turnover exceeding one hundred crore rupees in a financial year must prepare invoices as per subrule 4 of rule 48 for supplies to registered persons.
* This notification is effective from April 1, 2020.
Rule Implementation Date:
* The provisions of rule 5 of the Central Goods and Services Tax Fourth Amendment Rules, 2019, will come into force on April 1, 2020.
B2C Invoice QR Code:
* Invoices issued by registered persons with aggregate turnover exceeding five hundred crore rupees to unregistered persons (B2C invoices) must have a Quick Response (QR) code.
* If a Dynamic Quick Response QR code is provided via digital display with cross-reference to the payment, the B2C invoice is deemed to have a QR code.
* This notification is effective from April 1, 2020.
Impact Analysis:
Registered Persons:
Impact: Certain registered persons, based on turnover, must comply with new invoicing procedures, including using the Common Goods and Services Tax Electronic Portal and including specific particulars on invoices. Some also have to provide QR codes on B2C invoices.
Action Required: Assess turnover, update invoicing systems to comply with the new rules, and integrate with the Common Goods and Services Tax Electronic Portal as needed. Prepare to implement QR codes on B2C invoices if applicable.
Government/Central Board of Direct Taxes and Customs:
Impact: Responsible for implementing and overseeing the amended GST rules, notifying registered persons, and maintaining the Common Goods and Services Tax Electronic Portal.
Action Required: Ensure the Common Goods and Services Tax Electronic Portal is operational and that registered persons are informed of the new requirements and deadlines.
Goods and Services Tax Council:
Impact: Provides recommendations on the implementation and specifics of the new GST rules.
Action Required: Continue to monitor the implementation and provide further guidance as needed.
Goods and Services Tax Network:
Impact: Responsible for managing the Common Goods and Services Tax Electronic Portal websites.
Action Required: Ensure the websites are operational, secure, and capable of handling the expected volume of invoice uploads and access.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A central law in India related to Goods and Services Tax, referenced for the powers conferred to the Central Government.
Central Goods and Services Tax Rules, 2017: Rules established under the Central Goods and Services Tax Act, 2017, which are being amended by the notifications.
Central Goods and Services Tax Eighth Amendment Rules, 2019: An amendment to the Central Goods and Services Tax Rules, 2017.
FORM GST INV01: A form related to invoice details, mentioned in the context of registered persons preparing invoices.
Council: The Goods and Services Tax Council, an entity that provides recommendations to the government related to GST matters.
Goods and Services Tax Network: A company managing the Common Goods and Services Tax Electronic Portal.
Integrated Goods and Services Tax Act, 2017: An act related to the Goods and Services Tax.
New Delhi: The location where the notifications were issued.
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अअअअििििधधधधससससचचूूचचूू ननननाााा
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िन,िलिखत िनयम बनाती ह,ै अथा1त:् -
1. (1) इन िनयम& का संि89 नाम के(cid:14)(cid:15)ीय माल और सेवा कर (आठवा ँसंशोधन) िनयम, 2019 ह ै।
(2) य ेिनयम इनके राजप? म@ "काशन क(cid:30) तारीख को "वृ# ह&गे ।
2. के(cid:14)(cid:15)ीय माल और सेवा कर िनयम, 2017 (िजसे इसम @ इसके पCात उ% िनयम कहा गया ह)ै , के िनयम 48 म@ उपिनयम
(3) के पEच ात ्िन(cid:10)न िलिखत उपिनयम अतं :Gथ ािपत (cid:4)कया जाएगा, अथात1 : -
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6417 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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[[[[फा.स..ं.. 20/13/01/2019----जीएसटी]]]]
\िच िबL ट,,,, अवर सिचव
(cid:31)(cid:31)(cid:31)(cid:31)टटटट!!!!पप पप णणणण:::: मूल िनयम भारत के राजप(cid:3), असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:5) अिधसूचना सं. 3/2017-के(cid:8) (cid:10)ीय कर, तारीख 19 जून,
2017 (cid:12)ारा सा.का.िन. सं. 610 (अ), तारीख 19 जून, 2017 (cid:12)ारा (cid:15)कािशत (cid:19)कए गए थे और इनम(cid:5) अंितम संशोधन सा.का.िन. सं.
845(अ), तारीख 14 नवंबर, 2019 (cid:12)ारा (cid:15)कािशत अिधसूचना सं. 56/2019 – के(cid:8) (cid:10)ीय कर, तारीख 14 नवंबर, 2019 के मा(cid:23) यम से
(cid:19)कया गया था ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 13th December, 2019
No. 68/2019 – Central Tax
G.S.R. 924(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 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 (Eighth Amendment) Rules, 2019.
(2) 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 48, after sub-rule
(3), the following sub-rules shall be inserted, namely:-
“(4) The invoice shall be prepared by such class of registered persons as may be notified by the Government, on the
recommendations of the Council, by including such particulars contained in FORM GST INV-01 after obtaining an
Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax
Electronic Portal in such manner and subject to such conditions and restrictions as may be specified in the notification.
(5) Every invoice issued by a person to whom sub-rule (4) applies in any manner other than the manner specified in the
said sub-rule shall not be treated as an invoice.
(6) The provisions of sub-rules (1) and (2) shall not apply to an invoice prepared in the manner specified in sub-rule
(4).”.
[F. No. 20/13/01/2019-GST]
RUCHI BISHT, Under Secy.
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, published vide number G.S.R. 610 (E), dated the 19th
June, 2017 and last amended vide notification No. 56/2019 - Central Tax, dated the 14th November, 2019, published vide
number G.S.R. 845 (E), dated the 14th November, 2019.¹Hkkx IIµ[k.M 3(i)] Hkkjr dk jkti=k % vlk/kj.k 3
अअअअििििधधधधससससचचूूचचूू ननननाााा
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ससससाााा....ककककाााा....ििििनननन.... 999922225555 ((((अअअअ))))....————के(cid:14)(cid:15) ीय सरकार, के(cid:14) (cid:15)ीय माल और सवे ा कर अिधिनयम, 2017 (2017 का 12) क(cid:30) धारा
146 के साथ पWठत के(cid:14)(cid:15) ीय माल और सेवा कर िनयम, 2017 का िनयम 48 का उपिनयम (4) तथा एक(cid:30)कृत माल और सवे ा
कर अिधिनयम, 2017 (2017 का 13) क(cid:30) धारा 20 !ारा "दZत शिHत य& का "योग करत े *ए, पWरषद ् क(cid:30) िसफाWरश& पर,
उ% िनयम& के िनयम 48 के उपिनयम (4) के िनबधं न& म@ बीजक तैयार करने के "योजन के िलए िन,िलिखत को सामा(cid:14)य
माल और सेवा कर इलैHIॉिनक पोट1ल के ‘प म @अिधसिू चत करती ह,ै अथा1त:्--
(i) www.einvoice1.gst.gov.in;
(ii) www.einvoice2.gst.gov.in;
(iii) www.einvoice3.gst.gov.in;
(iv) www.einvoice4.gst.gov.in;
(v) www.einvoice5.gst.gov.in;
(vi) www.einvoice6.gst.gov.in;
(vii) www.einvoice7.gst.gov.in;
(viii) www.einvoice8.gst.gov.in;
(ix) www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in.
(cid:20)(cid:20)(cid:20)(cid:20)पपपप(cid:21)(cid:21)(cid:21)(cid:21)ीीीीककककररररणणणण:::: इस अिधसूचना के "योजन& के िलए, उपरो% उि(cid:6)लिखत वेबसाइट& स ेमाल और सेवा कर नेटवक1, एक ऐसी
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अिभ"ेत ह।b
2. यह अिधसूचना 1 जनवरी, 2020 को "वृ# होगी।
[[[[फा.स..ं.. 20/13/01/2019----जीएसटी]]]]
\िच िबL ट,,,, अवर सिचव
NOTIFICATION
New Delhi, the 13th December, 2019
No. 69/2019 – Central Tax
G.S.R. 925(E).—In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act,
2017 (12 of 2017) read with sub-rule(4) of rule 48 of the Central Goods and Services Tax Rules, 2017 and section 20 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the
Council, hereby, notifies the following as the Common Goods and Services Tax Electronic Portal for the purpose of
preparation of the invoice in terms of sub-rule(4) of rule 48 of the aforesaid rules, namely:-
(i) www.einvoice1.gst.gov.in;
(ii) www.einvoice2.gst.gov.in;
(iii) www.einvoice3.gst.gov.in;
(iv) www.einvoice4.gst.gov.in;
(v) www.einvoice5.gst.gov.in;
(vi) www.einvoice6.gst.gov.in;
(vii) www.einvoice7.gst.gov.in;
(viii) www.einvoice8.gst.gov.in;
(ix) www.einvoice9.gst.gov.in;
(x) www.einvoice10.gst.gov.in.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Explanation.-For the purposes of this notification, the above mentioned websites mean the websites managed by the
Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013
(18 of 2013).
2. This notification shall come into force with effect from the 1stday of January, 2020.
[F. No. 20/13/01/2019-GST]
RUCHI BISHT, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 13 (cid:4)दस(cid:10) बर, 2019
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ससससाााा....ककककाााा....ििििनननन.... 999922226666 ((((अअअअ))))....————के(cid:14)(cid:15)ीय सरकार, पWरषद ् क(cid:30) िसफाWरश& पर, के(cid:14)(cid:15)ीय माल और सवे ा कर िनयम, 2017 के
िनयम 48 के उपिनयम (4) !ारा "दZत शिHत य& का "योग करते *ए, उन रिजG Iीकृत V यिHत को िजनका एक िवZत ीय वष 1म @
कुल आवत1 एक सौ करोड़ \पए स ेअिधक ह,ै एक रिजG Iीकृत V यिH त के वग1 के ‘प म@ अिधसिू चत करती ह,ै जो उH त िनयम के
िनयम 48 के उपिनयम (4) के िनबंधन& के अनसु ार, (cid:4)कसी रिजGIीकृत V यिH त को माल व सेवा या दोन& क(cid:30) आपKू त हते ु,
बीजक तैयार कर@गे।
2. यह अिधसूचना 1 अ"ैल, 2020 स े"वृZत होगी ।
[[[[फा.स..ं.. 20/13/01/2019----जीएसटी]]]]
\िच िबL ट,,,, अवर सिचव
NOTIFICATION
New Delhi, the 13th December, 2019
No. 70/2019 – Central Tax
G.S.R. 926(E).—In exercise of the powers conferred by sub-rule (4) to rule 48 of the Central Goods and
Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby notifies registered person,
whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall
prepare invoice in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a
registered person.
3. This notification shall come into force from the 1st day of April, 2020.
[F. No. 20/13/01/2019-GST]
RUCHI BISHT, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 13 (cid:4)दस(cid:10) बर, 2019
सससस..ंं..ंं 77771111////2222000011119999----ककककेेेे(cid:3)(cid:3)(cid:3)(cid:3)(cid:4)(cid:4)(cid:4)(cid:4)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 999922227777 ((((अअअअ))))....————के(cid:14)(cid:15)ीय सरकार, पWरषद ् क(cid:30) िसफ़ाWरश& पर, के(cid:14)(cid:15)ीय माल और सवे ा कर (चतथु 1 संशोधन)
िनयम 2019, के िनयम 5 !ारा "द# शि%य& का "योग करते *ए, जो अिधसूचना संTयाकं 31/2019-के(cid:14)(cid:15)ीय कर, तारीख
28 जून, 2019 !ारा बनाया गया, और भारत के राजप?, असाधारण, भाग 2, खंड 3, उपखंड (i) म @सा.का.िन. सं0 457(अ)¹Hkkx IIµ[k.M 3(i)] Hkkjr dk jkti=k % vlk/kj.k 5
तारीख 28 जून, 2019, !ारा "कािशत (cid:4)कए गए थ,े 1 अ"ैल, 2020 को उस तारीख के ‘प म @िजसको उ% िनयम के उपबधं
"वृ# ह&ग,े िनयत करती ह।ै
[[[[फा.स..ं.. 20/13/01/2019----जीएसटी]]]]
\िच िबL ट,,,, अवर सिचव
NOTIFICATION
New Delhi, the 13th December, 2019
No. 71/2019 – Central Tax
G.S.R. 927(E).—In exercise of the powers conferred by rule 5 of the Central Goods and Services Tax (Fourth
Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June,2019,
the Government, on the recommendations of the Council, hereby appoints the 1st day of April, 2020, as the date from
which the provisions of the said rule, shall come into force.
[F. No. 20/13/01/2019-GST]
RUCHI BISHT, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 13 (cid:4)दस(cid:10) बर, 2019
सससस..ंं..ंं 77772222////2222000011119999----ककककेेेे(cid:3)(cid:3)(cid:3)(cid:3)(cid:4)(cid:4)(cid:4)(cid:4)ीीीीयययय ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 999922228888((((अअअअ))))....————के(cid:14)(cid:15)ीय सरकार, के(cid:14) (cid:15)ीय माल और सवे ा कर िनयम, 2017 (िजसे इसम@ इसके पCात् उ%
िनयम कहा गया ह)ै के िनयम 46 के छठे परंतकु !ारा "दत शि%य& का "योग करते *ए, पWरषद ् क(cid:30) िसफाWरश& पर
अिधसिू चत करती ह ै(cid:4)क (cid:4)कसी रिजGIीकृत aि%, िजसका एक िवZत ीय वष1 म@ आवत 1पांच सौ करोड़ \पए से अिधक हो, !ारा
(cid:4)कसी अरिजGIीकृत aि% को जारी (cid:4)कए गए (cid:4)कसी बीजक (िजसे इसम @ इसके पCात ् बी2सी बीजक कहा गया ह)ै पर ZवWरत
"ितउ#र (Hय ूआर) कोड होगा:
परंतु जहां ऐसा रिजGIीकृत aि% (cid:4)कसी िडिजटल िडGUले के माkयम से "ापक को गZयाZमक ZवWरत "ितउ#र (Hयूआर) कोड
उपलlध कराता ह,ै िजस गZयाZमक ZवWरत "ितउ#र मे भुगतान का "ितसंदभ1 अंतKवm ह,b ऐसे रिजGIीकृत aि% !ारा जारी
ऐसा बी 2 सी बीजक, को गZयाZमक ZवWरत "ितउ#र रखन ेवाला समझा जाएगा।
2. यह अिधसूचना 1 अ"ैल, 2222000022220000 को "वृ# होगी।
[[[[फा.स..ं.. 20/13/01/2019----जीएसटी]]]]
\िच िबL ट,,,, अवर सिचव
NOTIFICATION
New Delhi, the 13th December, 2019
No. 72/2019 – Central Tax
G.S.R. 928(E).—In exercise of the powers conferred by the sixth proviso to rule 46 of the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Council, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year
exceeds five hundred crore rupees, to an unregistered person (hereinafter referred to as B2C invoice), shall have Quick
Response (QR)code:
Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient
through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment
using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1st day of April, 2020.
[F. No. 20/13/01/2019-GST]
RUCHI BISHT, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.