B2B Invoices to be E-Invoices and B2C Invoices to be with QR Codes

CBIC on 13th December 2019 made some changes in the procedure of issuing invoices by some registered person. To make these changes CBIC issued five Central Tax notifications on 13.12.2019 i.e. Notification No. 68/2019–Central Tax to Notification No. 72/2019–Central Tax.  Vide these notifications CBIC notifies class of registered person required to issue GST invoice having QR Code, Rule 46 of CGST Rules, 2017 (Tax Invoice) wef 01.04.2020, Class of registered person required to issue e-invoice under GST and common portal for e-invoice under GST. CBIC also amended Manner of Issuing Tax Invoice under GST.

Provisions related to E-invoicing has been brought through

Title Notification No. Date
CBIC notifies class of registered person required to issue GST invoice having QR Code Notification No. 72/2019–Central Tax 13/12/2019
CBIC notifies rule 46 of CGST Rules, 2017 (Tax Invoice) wef 01.04.2020 Notification No. 71/2019–Central Tax 13/12/2019
CBIC notifies Class of registered person required to issue e-invoice under GST Notification No. 70/2019–Central Tax 13/12/2019
CBIC notifies common portal for e-invoice under GST Notification No. 69/2019–Central Tax 13/12/2019
CBIC amends Manner of Issuing Tax Invoice under GST Notification No. 68/2019–Central Tax 13/12/2019

GST Goods and Services Tax Invoice

Gist of these notifications is as follows:

E-INVOICES IN B2B CASES

–   FACILITY with effect from 1st January 2020

–   MANDATORY with effect from 1st April 2020

On 13th December 2019 a new sub-rule (4) of Rule 48 of CGST Rules 2017 is inserted vide notification no. 68/2019, whereby Govt. may notify such class of registered persons who are required to generate and issue E-invoice:

  • by including such particulars contained in FORM GST INV-01; and
  • after obtaining an Invoice Reference Number by uploading information contained therein on the Common Goods and Services Tax Electronic Portal; and
  • in such manner; and
  • subject to such conditions and restrictions;

as may be specified in the notification.

At the same time to give effect to this new system of E-invoicing, CBIC issued another notification no. 69/2019 on 13.12.2019, specifying that w.e.f. 1st January 2020 following Portal shall be used for the purpose of preparation of these e-invoices:

(i) www.einvoice1.gst.gov.in; (vi) www.einvoice6.gst.gov.in;
(ii) www.einvoice2.gst.gov.in; (vii) www.einvoice7.gst.gov.in;
(iii) www.einvoice3.gst.gov.in; (viii) www.einvoice8.gst.gov.in;
(iv) www.einvoice4.gst.gov.in; (ix) www.einvoice9.gst.gov.in;
(v) www.einvoice5.gst.gov.in; (x) www.einvoice10.gst.gov.in.

Though this system shall be made operational w.e.f. 01.01.2020 but, another Notification No. 70/2019 – Central Tax is issued on 13.12.2019, mentioning that in case of B2B supplies made by the registered person, whose aggregate turnover in a financial year exceeds one hundred crore rupees, this E-Invoices shall be mandatory with effect from 1st April 2020.

QR-CODES ON B2C INVOICES

–   MANDATORY with effect from 1st April 2020

On 28th June 2019, sixth proviso was inserted in Rule 46 of CGST Rules 2017 vide notification no. 31/2019, whereby it was provided that government may specify that the tax invoice shall have Quick Response (QR) code. However, as of now no such requirement was notified by the government.

So, now on 13th December 2019 CBIC issued Notification No. 72/2019 – Central Tax specifying that:

  • e.f. 01.04.2020
  • A registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees,
  • Issuing invoice to an unregistered person (hereinafter referred to as B2C invoice),

shall issue an invoice having Quick Response (QR)code mentioned on the invoice.

However, 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.

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2 Comments

  1. Adesh Kumar says:

    Sir aapne jo registered dealer ki turnover 500 crror btaiyi h B2CS dealer ko QR invoice pr dikhane ke liye Kya vh 500 crror h ya 5 crrors

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